https://www.taxtmi.com/caselaws?id=193917 The High Court of Kerala dismissed Central Excise Appeals related to the purchase and sale of SIM Cards as business auxiliary service. The Tribunal's decision was upheld as the appellant did not demonstrate that previous decisions were inapplicable. The appeals were rejected due to the amount involved falling below the litigation limit set by the Union of India and Central Board of Excise and Customs, with no justification to overturn the CESTAT's rulings. en-us Thu, 18 Feb 2016 00:00:00 +0530 Tue, 22 Aug 2017 18:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193917 The High Court of Kerala dismissed Central Excise Appeals related to the purchase and sale of SIM Cards as business auxiliary service. The Tribunal's decision was upheld as the appellant did not demonstrate that previous decisions were inapplicable. The appeals were rejected due to the amount involved falling below the litigation limit set by the Union of India and Central Board of Excise and Customs, with no justification to overturn the CESTAT's rulings. Case-Laws Service Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193917