Court :
Allahabad - CESTAT
Brief :
The Hon’ble CESTAT, Allahabad relying upon plethora of judicial pronouncements held that in the instant case, BSNL has already paid Service tax on the SIM cards and recharge coupons sold to the Appellant and therefore, again demanding Service tax from the Appellant would amount to double taxation, which is not permissible in law. Further, the Appellant was only engaged in purchase and sale of SIM cards & recharge coupons and his relationship with BSNL is on principal to principal basis. Thus, the Appellant cannot be termed as an agent of BSNL. Hence, the allegation of the Department that the Appellant is promoting/ marketing the business of BSNL is misconceived.
Citation :
Chotey Lal Radhey Shyam Vs. Commissioner of Central Excise & Service Tax, Lucknow
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