https://www.taxtmi.com/caselaws?id=233780 Where service tax had already been discharged by BSNL on the full face value of SIM cards and recharge coupons, a second levy on the distributor under business auxiliary service or business support service was not justified. The Tribunal relied on its earlier ruling on similar facts and held that duplication of tax on the same transaction value was unsustainable. The demand against the distributor was therefore set aside and the Revenue's appeal failed. en-us Mon, 11 Mar 2013 00:00:00 +0530 Tue, 13 Oct 2015 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233780 Where service tax had already been discharged by BSNL on the full face value of SIM cards and recharge coupons, a second levy on the distributor under business auxiliary service or business support service was not justified. The Tribunal relied on its earlier ruling on similar facts and held that duplication of tax on the same transaction value was unsustainable. The demand against the distributor was therefore set aside and the Revenue's appeal failed. Case-Laws Service Tax Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233780