https://www.taxtmi.com/caselaws?id=241974 The Tribunal upheld the Commissioner (Appeals)' decision, rejecting the Revenue's appeal against franchises of BSNL. It was determined that the sale of SIM cards and recharge coupons by the respondents did not constitute 'Business Auxiliary Services' (BAS) as BSNL had already paid service tax on the full value, including commissions. The Tribunal emphasized the need to avoid double taxation and referenced relevant Circulars and precedent decisions. The issue was deemed less significant due to subsequent exemptions provided under Notification 25/2012-ST-S. No. 29 for similar services. en-us Wed, 22 Aug 2012 00:00:00 +0530 Sat, 04 Jan 2014 06:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241974 The Tribunal upheld the Commissioner (Appeals)' decision, rejecting the Revenue's appeal against franchises of BSNL. It was determined that the sale of SIM cards and recharge coupons by the respondents did not constitute 'Business Auxiliary Services' (BAS) as BSNL had already paid service tax on the full value, including commissions. The Tribunal emphasized the need to avoid double taxation and referenced relevant Circulars and precedent decisions. The issue was deemed less significant due to subsequent exemptions provided under Notification 25/2012-ST-S. No. 29 for similar services. Case-Laws Service Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241974