https://www.taxtmi.com/caselaws?id=2118 Purchase and resale of BSNL post-paid and pre-paid SIM cards on an outright basis was treated as a sale transaction, not an agency or commission-based service. The Tribunal found that the assessees paid the full value to BSNL and merely resold the SIM cards for profit, so they were not promoting or marketing another's services within Business Auxiliary Service. It also noted that BSNL had already discharged service tax on the SIM cards, and the proposed levy would amount to double taxation. On these facts, the service tax demand and penalty were held unsustainable. en-us Fri, 25 May 2007 00:00:00 +0530 Sat, 08 May 2010 06:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2118 Purchase and resale of BSNL post-paid and pre-paid SIM cards on an outright basis was treated as a sale transaction, not an agency or commission-based service. The Tribunal found that the assessees paid the full value to BSNL and merely resold the SIM cards for profit, so they were not promoting or marketing another's services within Business Auxiliary Service. It also noted that BSNL had already discharged service tax on the SIM cards, and the proposed levy would amount to double taxation. On these facts, the service tax demand and penalty were held unsustainable. Case-Laws Service Tax Fri, 25 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2118