https://www.taxtmi.com/caselaws?id=273390 The Appellate Tribunal CESTAT DELHI ruled in favor of the appellant in a case concerning service tax liability on consideration received while selling ERC/SIM Cards of Reliance Telecommunication under "Business Auxiliary Service." The Tribunal held that if telecom operators had already paid service tax on the entire Maximum Retail Price (MRP) value of the cards, there would be no additional service tax liability for those selling them to the public. Citing precedents and decisions from the Supreme Court and Madras High Court, the Tribunal set aside the order confirming the service tax liability and penalties, ultimately allowing the appeal in favor of the appellant. en-us Wed, 22 Nov 2017 00:00:00 +0530 Fri, 22 Jun 2018 21:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273390 The Appellate Tribunal CESTAT DELHI ruled in favor of the appellant in a case concerning service tax liability on consideration received while selling ERC/SIM Cards of Reliance Telecommunication under "Business Auxiliary Service." The Tribunal held that if telecom operators had already paid service tax on the entire Maximum Retail Price (MRP) value of the cards, there would be no additional service tax liability for those selling them to the public. Citing precedents and decisions from the Supreme Court and Madras High Court, the Tribunal set aside the order confirming the service tax liability and penalties, ultimately allowing the appeal in favor of the appellant. Case-Laws Service Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273390