https://www.taxtmi.com/highlights?id=39260 Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or subscribers. Hence in such case there is no principal service or dominant service to which the sale of sim card can be related - demand of service tax set aside - AT en-us Sat, 05 May 2018 12:48:44 +0530 Sat, 05 May 2018 12:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39260 Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or subscribers. Hence in such case there is no principal service or dominant service to which the sale of sim card can be related - demand of service tax set aside - AT Highlights Service Tax Sat, 05 May 2018 12:48:44 +0530 https://www.taxtmi.com/highlights?id=39260