https://www.taxtmi.com/caselaws?id=366048 The Appellate Tribunal CESTAT Chandigarh allowed the appeal against the demand of Service Tax for the sale and purchase of SIM Cards of BSNL under 'Business Auxiliary Services'. Citing previous decisions and the Supreme Court judgment in Idea Mobile Communication Ltd., the Tribunal held that the sale and purchase of SIM cards, where BSNL had already paid service tax on the full value, does not constitute business auxiliary services. The impugned order was set aside, and the appeal was allowed with consequential relief for the appellants. en-us Thu, 02 Aug 2018 00:00:00 +0530 Wed, 29 Aug 2018 06:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366048 The Appellate Tribunal CESTAT Chandigarh allowed the appeal against the demand of Service Tax for the sale and purchase of SIM Cards of BSNL under 'Business Auxiliary Services'. Citing previous decisions and the Supreme Court judgment in Idea Mobile Communication Ltd., the Tribunal held that the sale and purchase of SIM cards, where BSNL had already paid service tax on the full value, does not constitute business auxiliary services. The impugned order was set aside, and the appeal was allowed with consequential relief for the appellants. Case-Laws Service Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366048