https://www.taxtmi.com/caselaws?id=234492 The Appellate Tribunal CESTAT NEW DELHI, in a case concerning the confirmation of Service Tax on the sale of SIM cards, ruled in favor of the respondents. The Tribunal held that the sale of SIM cards by the respondents, where service tax had already been paid by BSNL, did not amount to providing business auxiliary services. Emphasizing the importance of verifying prior tax payments and supporting documentation, the Tribunal upheld the Commissioner (Appeals) order and rejected the Revenue's appeals, avoiding potential double taxation. en-us Fri, 28 Dec 2012 00:00:00 +0530 Thu, 13 Jun 2013 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234492 The Appellate Tribunal CESTAT NEW DELHI, in a case concerning the confirmation of Service Tax on the sale of SIM cards, ruled in favor of the respondents. The Tribunal held that the sale of SIM cards by the respondents, where service tax had already been paid by BSNL, did not amount to providing business auxiliary services. Emphasizing the importance of verifying prior tax payments and supporting documentation, the Tribunal upheld the Commissioner (Appeals) order and rejected the Revenue's appeals, avoiding potential double taxation. Case-Laws Service Tax Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234492