https://www.taxtmi.com/caselaws?id=355155 The Tribunal ruled in favor of the appellant in a case concerning the taxability of activities related to the sale of SIM cards and electronic rechargeable coupons under business auxiliary service for Service Tax. The Tribunal held that demanding Service Tax from the appellant after BSNL had already paid would result in double taxation. It was determined that the appellant's activities did not fall under the category of 'business auxiliary service' as they were engaged in trading activities on a principal-to-principal basis. The Tribunal set aside the order, emphasizing the importance of avoiding double taxation and correctly categorizing activities for Service Tax purposes. en-us Fri, 01 Dec 2017 00:00:00 +0530 Fri, 09 Feb 2018 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355155 The Tribunal ruled in favor of the appellant in a case concerning the taxability of activities related to the sale of SIM cards and electronic rechargeable coupons under business auxiliary service for Service Tax. The Tribunal held that demanding Service Tax from the appellant after BSNL had already paid would result in double taxation. It was determined that the appellant's activities did not fall under the category of 'business auxiliary service' as they were engaged in trading activities on a principal-to-principal basis. The Tribunal set aside the order, emphasizing the importance of avoiding double taxation and correctly categorizing activities for Service Tax purposes. Case-Laws Service Tax Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355155