2024 (5) TMI 561

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.... For the Appellant : Shri Poojan 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 07.06.2012 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....

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....to substantiate commission of Rs. 120.19 lakhs paid to appellant during the period under reference. He further submits that the show cause notice dated 23.10.2009 refers to the appellants were engaged in purchase and sale of SIM Cards, Pre-paid recharge coupons/bucks, quickies etc. of M/s Hutchison Essar South Ltd. M/s Hutchison Essar South Ltd. had paid service tax on the product sold by appellan....

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....s mis-nomer in the instant case, the amount earned infact accrues on account of sale and purchase of goods and is their margin of profit. 6. He further submits that this issue is no more res integra and has been settled by various decisions of the Tribunal and the High Hon'ble Allahabad High Court in the case of Commissioner of CGST & Central Excise Vs. Rama Sales and Services 2018 (12) GSTL 28....

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....roduct sold by the appellant. 9. Further, we find that this issue is no more rest integra and has been settled by the various decisions of the Tribunal as relied upon by the appellant cited (Supra); in the case of Commissioner of CGST Vs. Rama sales cited (Supra) the Hon'ble Allahabad High Court held that purchase and sale of SIM Cards by franshisee/distributors appointed by telecom companies n....