https://www.taxtmi.com/caselaws?id=193917 Purchase and sale of SIM cards was treated as not constituting business auxiliary service because the issue had already been concluded against the Department in final precedent, which the Tribunal followed on the facts. The departmental appeals also failed on maintainability, since the tax effect in each appeal was below the monetary threshold prescribed for pursuing departmental litigation in the High Court and no excluded question, such as vires of a provision or challenge to a notification, was involved. The impugned orders were therefore left undisturbed. 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 Purchase and sale of SIM cards was treated as not constituting business auxiliary service because the issue had already been concluded against the Department in final precedent, which the Tribunal followed on the facts. The departmental appeals also failed on maintainability, since the tax effect in each appeal was below the monetary threshold prescribed for pursuing departmental litigation in the High Court and no excluded question, such as vires of a provision or challenge to a notification, was involved. The impugned orders were therefore left undisturbed. Case-Laws Service Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193917