1. This appeal arises from OIA No. 155/2006-ST, dated 27-10-2006 by which the Commissioner (Appeals) has confirmed the ACCE’s Order confirming service tax of Rs. 18,446 and imposing penalty of Rs. 500 under sections 77 and 76 of the Finance Act. The brief facts are that the appellants were purchasing BSNL post-paid/pre-paid cellular SIM cards; that they had paid the full value of it and the tax had been paid by BSNL. Revenue has proceeded against the appellants to levy service tax alleging that their services come within the purview of business auxiliary services. Tax has been raised for the period 07/2003 to 09/2004 by show-cause notice dated 15-2-2005. The appellants have taken two grounds: one is that they are only distributor appointed by BSNL and the second is that they are not clients and they were not carrying on any activity of service. They had only sold the post-paid and pre-paid SIM cards in their own right and the transaction involved profit and loss. It is their submission that the issue pertaining to levy of sales tax is pending before the Apex Court. The question of appellants carrying on any activity of business auxiliary service does not arise, as they are pur