https://www.taxtmi.com/caselaws?id=365488 Distribution and sale of BSNL SIM cards and recharge coupons, where dealers received incentives and discounts in the course of trading, was treated as outside taxable Business Auxiliary Service in view of earlier CESTAT rulings. The Tribunal noted that service tax had already been discharged by the telecom operator on the full value of SIM and recharge cards, so no further tax could be demanded from dealers or distributors selling those products to customers. It also rejected the Revenue's reliance on the dealer agreement with BSNL, holding that similar arrangements had already been considered in prior cases. The service tax demand was therefore held unsustainable. en-us Thu, 16 Aug 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365488 Distribution and sale of BSNL SIM cards and recharge coupons, where dealers received incentives and discounts in the course of trading, was treated as outside taxable Business Auxiliary Service in view of earlier CESTAT rulings. The Tribunal noted that service tax had already been discharged by the telecom operator on the full value of SIM and recharge cards, so no further tax could be demanded from dealers or distributors selling those products to customers. It also rejected the Revenue's reliance on the dealer agreement with BSNL, holding that similar arrangements had already been considered in prior cases. The service tax demand was therefore held unsustainable. Case-Laws Service Tax Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365488