https://www.taxtmi.com/caselaws?id=330861 The Appellate Tribunal CESTAT Chandigarh allowed the appeal, setting aside the demand of service tax on the commission received for selling SIM cards to BSNL under the business auxiliary service category. The decision was based on precedents citing that the sale of SIM cards belonging to BSNL, where BSNL had already paid service tax, did not constitute providing business auxiliary services. The Tribunal ruled in favor of the appellants, providing consequential relief. en-us Thu, 26 May 2016 00:00:00 +0530 Sat, 06 Aug 2016 14:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330861 The Appellate Tribunal CESTAT Chandigarh allowed the appeal, setting aside the demand of service tax on the commission received for selling SIM cards to BSNL under the business auxiliary service category. The decision was based on precedents citing that the sale of SIM cards belonging to BSNL, where BSNL had already paid service tax, did not constitute providing business auxiliary services. The Tribunal ruled in favor of the appellants, providing consequential relief. Case-Laws Service Tax Thu, 26 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330861