CESTAT Chennai: SIM Card sale price not taxable under Business Auxiliary Service. Service tax demand overturned.

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, stating that the sale price of SIM Card is not subject to service tax under Business Auxiliary Service category. The demand for service tax, interest, and penalties was deemed unsustainable, and the impugned order was set aside, allowing the appeal.

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The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, stating that the sale price of SIM Card is not subject to service tax under Business Auxiliary Service category. The decision was based on previous rulings in similar cases. The demand for service tax, interest, and penalties was deemed unsustainable, and the impugned order was set aside, allowing the appeal.

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