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Steel India Vs. Cce

Steel India vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 03, 2007
~1 min read
https://sooperkanoon.com/case/45962

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Citation
Court
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge
Decided On
Subject
Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue
Service Tax

Parties & Advocates

Appellant / Petitioner

Steel India

Respondent

Cce

Legal References

Reported In
(2008)9STR109

Excerpt

2. it is seen that the appellant's activity is one of buying/ reselling of re-charge coupons for making telephone calls. revenue is seeking to treat the appellant as a commission agent, rendering business auxiliary service. buying and selling is separate from being an agent. the demand is prima facie not sustainable. it is also seen that in the mangalore jurisdiction, a similar tax demand was dropped. stay application is allowed.

Full Judgment

2. It is seen that the appellant's activity is one of buying/ reselling of re-charge coupons for making telephone calls. Revenue is seeking to treat the appellant as a Commission Agent, rendering Business Auxiliary Service. Buying and selling is separate from being an agent. The demand is prima facie not sustainable. It is also seen that in the Mangalore jurisdiction, a similar tax demand was dropped. Stay application is allowed.

Continue Your Research

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Steel India vs Cce Same Subject Service Tax Same Judge N T C.N.B., P Das
Service Tax

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