https://www.taxtmi.com/caselaws?id=215521 The Appellate Tribunal CESTAT, MUMBAI, rejected the Revenue's appeal for a stay against the Commissioner (Appeals) order, which ruled in favor of the appellants stating they were not liable for service tax on the sale of SIM Cards as BSNL had already paid the tax and the dealers did not provide any additional service. The Tribunal noted past cases where stays were granted in similar situations and found no grounds to grant a stay in favor of the Revenue. As a result, the stay applications by the Revenue were rejected. en-us Mon, 19 Dec 2011 00:00:00 +0530 Wed, 08 Aug 2012 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215521 The Appellate Tribunal CESTAT, MUMBAI, rejected the Revenue's appeal for a stay against the Commissioner (Appeals) order, which ruled in favor of the appellants stating they were not liable for service tax on the sale of SIM Cards as BSNL had already paid the tax and the dealers did not provide any additional service. The Tribunal noted past cases where stays were granted in similar situations and found no grounds to grant a stay in favor of the Revenue. As a result, the stay applications by the Revenue were rejected. Case-Laws Service Tax Mon, 19 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215521