https://www.taxtmi.com/caselaws?id=332227 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellant, holding that the commission received for the sale and purchase of SIM Cards of BSNL was not subject to service tax under Business Auxiliary Services. The Tribunal found that since BSNL had already paid service tax on the full value of the SIM Cards, the appellant was not liable to pay service tax on the commission received. The decision was based on a thorough analysis of relevant case law, including a detailed order by the Tribunal, providing relief to the appellants by setting aside the demand, interest, and penalties imposed. en-us Thu, 14 Jul 2016 00:00:00 +0530 Mon, 12 Sep 2016 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332227 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellant, holding that the commission received for the sale and purchase of SIM Cards of BSNL was not subject to service tax under Business Auxiliary Services. The Tribunal found that since BSNL had already paid service tax on the full value of the SIM Cards, the appellant was not liable to pay service tax on the commission received. The decision was based on a thorough analysis of relevant case law, including a detailed order by the Tribunal, providing relief to the appellants by setting aside the demand, interest, and penalties imposed. Case-Laws Service Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332227