2024 (5) TMI 524

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....ojan Malhotra , Advocate For the Respondent : Shri Raman Mittal , Authorized Representative ORDER PER S. S. GARG The present appeal is directed against the impugned order dated 12.07.2012 whereby the appeal of the appellant was dismissed for default under Section 35F of Central Excise Act, 1944 as made applicable to service tax vide Section 83 of Finance Act, thereafter, the Hon'ble CESTAT vid....

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.... Communication Ltd. M/s Spice Communications had paid service tax on the product sold by appellant and certificate to this effect also appended on the packing of product etc. which is produced in annexure "B" to the appeal paper book. 5. He further submits that the appellant had their own sale network comprising of sale executive and were themselves selling the said products. The salaries of staf....

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....ase of Commissioner of CGST & Central Excise Vs. Rama Sales and Services 2018 (12) GSTL 286 (All.) and also in the case of Dyal Medicos vs. Commissioner of C.Ex. & S.T, Ludhiana 2017 (49) STR 409 (T) and Daya Shankar Kailash Chand Vs. Commissioner of C.Ex. & S.T, Lucknow 2013 (30) STR 428 (T) and also submits that the Revenue's appeal in the case of Daya Shankar Kailash Chand was dismissed by the ....

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....e of SIM Cards by franshisee/distributors appointed by telecom companies not leviable to Service Tax under category of Business Auxiliary Service especially when such companies already discharged service tax on gross amount of Such SIM cards and charging any further service tax on same amount would lead to double taxation. Similarly, in the case of Dyal Medicos cited (Supra) it was held by the Tri....