Case Law Details
Case Name : Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi)
The sales tax authorities have themselves conceded the position before the High Court that no assessment of sales tax would be made on the sale value of the SIM Card supplied by the appellant to their customers irrespective of the fact whether they have filed returns and remitted tax or not. It also cannot be disputed that even if sales tax is wrongly remitted and paid that would not absolve them from the responsibility of payment of service tax, if otherwise the Please become a Premium member. If you are already a Premium member, login here to access the full content.
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