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2024 (5) TMI 770 - CESTAT CHENNAILevy of service tax - Business Auxiliary Services - margin / discount / commission received by the appellant for sale of SIM cards - HELD THAT:- The very same issue was considered by the Tribunal in the case of M/S. PATWARI ELECTRICALS VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, AURANGABAD [2016 (5) TMI 845 - CESTAT MUMBAI] and it was held by the Tribunal that it was mere purchase and sale of SIM cards and the amount earned by the appellant cannot be subject to levy of service tax under Business Auxiliary Services. The Tribunal in the case of MESSRS HARI OM MARKETING VERSUS C.C.E. & S.T. -VADODARA-I [2023 (6) TMI 998 - CESTAT AHMEDABAD] had considered the very same issue and followed the decision in the case of M/S. PATWARI ELECTRICALS VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, AURANGABAD [2016 (5) TMI 845 - CESTAT MUMBAI]. So also, it was observed that the High Court of Aurangabad in the case of COMMISSIONER CENTRAL EXCISE, LUCKNOW VERSUS M/S CHOTEY LAL RADHEY SHYAM [2017 (9) TMI 509 - ALLAHABAD HIGH COURT] had set aside the demand upholding the view taken by the Tribunal. The demand cannot sustain. In the result, the impugned order is set aside. The appeal is allowed.
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