https://www.taxtmi.com/caselaws?id=234515 The Tribunal held that selling SIM cards after service tax payment by BSNL did not amount to Business Auxiliary services. Despite lower authorities confirming the tax demand, the Tribunal overturned the decision, citing that the appellant's purchase and sale did not constitute taxable services. The Tribunal emphasized the need for coherence in legal interpretations, distinguishing the present case from a Supreme Court judgment. Consequently, the Tribunal ruled in favor of the appellants, setting aside the tax demand and penalties imposed by the lower authorities. en-us Tue, 18 Dec 2012 00:00:00 +0530 Wed, 09 Jul 2014 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234515 The Tribunal held that selling SIM cards after service tax payment by BSNL did not amount to Business Auxiliary services. Despite lower authorities confirming the tax demand, the Tribunal overturned the decision, citing that the appellant's purchase and sale did not constitute taxable services. The Tribunal emphasized the need for coherence in legal interpretations, distinguishing the present case from a Supreme Court judgment. Consequently, the Tribunal ruled in favor of the appellants, setting aside the tax demand and penalties imposed by the lower authorities. Case-Laws Service Tax Tue, 18 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234515