https://www.taxtmi.com/caselaws?id=361899 The Tribunal held that the sale and purchase of SIM cards, recharge coupons, and starter packs by the appellants did not amount to Business Auxiliary Service attracting service tax. Relying on precedents and emphasizing the payment of VAT on the products, the Tribunal set aside the demand for service tax on recharge vouchers. The appeal was allowed in favor of the appellants with consequential relief. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 16 Jun 2018 10:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361899 The Tribunal held that the sale and purchase of SIM cards, recharge coupons, and starter packs by the appellants did not amount to Business Auxiliary Service attracting service tax. Relying on precedents and emphasizing the payment of VAT on the products, the Tribunal set aside the demand for service tax on recharge vouchers. The appeal was allowed in favor of the appellants with consequential relief. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361899