https://www.taxtmi.com/caselaws?id=244026 The Tribunal held that the appellant's activity of selling pre-paid SIM cards and recharge coupons did not constitute Business Auxiliary Service as the telecom company had already discharged service tax. The Tribunal found no justification to levy service tax on the commission received by the appellant, referencing similar cases where High Courts upheld Tribunal decisions. The Tribunal emphasized the importance of consistent interpretation of tax laws based on precedents and specific circumstances, allowing the appeals and quashing the service tax demand, interest, and penalties imposed on the appellant. en-us Wed, 29 Jan 2014 00:00:00 +0530 Sat, 15 Feb 2014 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244026 The Tribunal held that the appellant's activity of selling pre-paid SIM cards and recharge coupons did not constitute Business Auxiliary Service as the telecom company had already discharged service tax. The Tribunal found no justification to levy service tax on the commission received by the appellant, referencing similar cases where High Courts upheld Tribunal decisions. The Tribunal emphasized the importance of consistent interpretation of tax laws based on precedents and specific circumstances, allowing the appeals and quashing the service tax demand, interest, and penalties imposed on the appellant. Case-Laws Service Tax Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244026