https://www.taxtmi.com/caselaws?id=356853 The High Court ruled in favor of the assessee in a case involving the interpretation of "Business Auxiliary Service" under the Finance Act, 1994. The court found that the distributors' activities of selling SIM cards did not constitute "Business Auxiliary Service" as BSNL had already paid service tax on the SIM cards. The court also considered the exemption under notification no. 25/2012-ST and concluded that the demand for service tax was unsustainable due to the risk of double taxation. The appeal was dismissed, citing previous CESTAT cases and Supreme Court precedent. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 28 Jun 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356853 The High Court ruled in favor of the assessee in a case involving the interpretation of "Business Auxiliary Service" under the Finance Act, 1994. The court found that the distributors' activities of selling SIM cards did not constitute "Business Auxiliary Service" as BSNL had already paid service tax on the SIM cards. The court also considered the exemption under notification no. 25/2012-ST and concluded that the demand for service tax was unsustainable due to the risk of double taxation. The appeal was dismissed, citing previous CESTAT cases and Supreme Court precedent. Case-Laws Service Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356853