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Commissioner of Central Excise Vs. BahraIn Telecom

Commissioner of Central Excise vs BahraIn Telecom

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 08, 2008
~1 min read
https://sooperkanoon.com/case/46769

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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

Commissioner of Central Excise

Respondent

BahraIn Telecom

Excerpt

1. on hearing the learned dr and perusing the records (none appears for the respondents inspite of notice), i find prima facie, strong case for stay of the operation of impugned order has been made out for the reason that prima facie activities carried out by the respondents herein, namely, selling new mobile connections and re-charge coupons (bucks) belonging to m/s. spice communications (p) ltd. amounts to rendering of "business auxiliary services" in light of decision of apex court in the case of bharat sanchar nigam ltd. v. union of india reported in 2006 (2) s.t.r. 161 (s.c.).2. i, therefore, grant the prayer for stay. the stay application is, accordingly allowed.

Full Judgment

1. On hearing the Learned DR and perusing the records (none appears for the respondents inspite of notice), I find prima facie, strong case for stay of the operation of impugned order has been made out for the reason that prima facie activities carried out by the respondents herein, namely, selling new mobile connections and re-charge coupons (bucks) belonging to M/s. Spice Communications (P) Ltd. amounts to rendering of "business auxiliary services" in light of decision of Apex Court in the case of Bharat Sanchar Nigam Ltd. v. Union of India reported in 2006 (2) S.T.R. 161 (S.C.).

2. I, therefore, grant the prayer for stay. The stay application is, accordingly allowed.

Continue Your Research

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs BahraIn Telecom Same Subject Service Tax Same Judge J Balasundaram, Vice-
Service Tax

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