KARAKKATTU COMMUNICATIONS Vs. COMMISSIONER OF C. EX., COCHIN

JUDGEMENT

(1.) THE stay application and appeal are taken up together for disposal as per law. The appellants were acting as distributors of cellular mobile telephone service for and on behalf of BSNL as per the agreement entered into between them during the period July 03 to December 04. Their services have been brought under the category of business auxiliary services. They are contesting the matter on the ground that the Service tax has been discharged by BSNL and they were not getting Commission but were trading in the cards. They were discharging sales tax. Learned counsel relies on the ratio of the ruling of South East Corporation v. CCE by Final Order No 610/2007 dated 25 -5 -07 in respect of identical issue and she says that this bench has already decided the case in assessees favour. The said final order refers to the clarification given by BSNL about discharge of Service tax on sim cards sold to the distributors.

(2.) HEARD learned DR who defends the order.

(3.) WE have gone through the cited final order. The findings recorded in para 2 are reproduced herein below.