https://www.taxtmi.com/caselaws?id=172103 Purchase and sale of SIM cards, where the telecom provider had already discharged service tax on the full value, was treated as not amounting to Business Auxiliary Service in the earlier binding decision relied on by the Court. Applying that settled position, the Court found no live or substantial question of law in the present appeal and declined further admission or adjudication. en-us Fri, 22 Nov 2013 00:00:00 +0530 Thu, 07 Dec 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172103 Purchase and sale of SIM cards, where the telecom provider had already discharged service tax on the full value, was treated as not amounting to Business Auxiliary Service in the earlier binding decision relied on by the Court. Applying that settled position, the Court found no live or substantial question of law in the present appeal and declined further admission or adjudication. Case-Laws Central Excise Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172103