https://www.taxtmi.com/caselaws?id=265301 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the appellant and dismissing the Revenue's appeal against the service tax demand on commission received for the sale of recharge coupons and Sim cards. The Tribunal found that the service rendered by the appellant to BSNL was not covered under business auxiliary service as per Section 65(19) of the Finance Act, 1994, based on legal precedents including the Supreme Court judgment in Idea Mobile Communications Ltd. en-us Thu, 23 Jul 2015 00:00:00 +0530 Fri, 09 Oct 2015 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265301 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the appellant and dismissing the Revenue's appeal against the service tax demand on commission received for the sale of recharge coupons and Sim cards. The Tribunal found that the service rendered by the appellant to BSNL was not covered under business auxiliary service as per Section 65(19) of the Finance Act, 1994, based on legal precedents including the Supreme Court judgment in Idea Mobile Communications Ltd. Case-Laws Service Tax Thu, 23 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265301