https://www.taxtmi.com/caselaws?id=362326 Sale and distribution of SIM cards and recharge coupons was treated as trading activity, not a separate taxable service under business auxiliary service, because the telecom operator had already discharged service tax on the full MRP value. Receipt of incentives and discounts, and the existence of a dealer agreement, did not change the character of the activity or create an independent service tax liability for the dealers. The demand for service tax and education cess was therefore held unsustainable and was set aside. en-us Thu, 31 May 2018 00:00:00 +0530 Sat, 23 Jun 2018 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362326 Sale and distribution of SIM cards and recharge coupons was treated as trading activity, not a separate taxable service under business auxiliary service, because the telecom operator had already discharged service tax on the full MRP value. Receipt of incentives and discounts, and the existence of a dealer agreement, did not change the character of the activity or create an independent service tax liability for the dealers. The demand for service tax and education cess was therefore held unsustainable and was set aside. Case-Laws Service Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362326