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    <title>2019 (11) TMI 1208 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court of PUNJAB &amp;amp; HARYANA allowed an appeal challenging a CESTAT order that held buying and selling of sim cards by M/s BSNL was not subject to service tax. The court considered legal questions on the nature of services provided to M/s BSNL and the applicability of service tax. An application citing revised monetary limits for filing appeals led to the dismissal of the appeal as the penalty amount fell below the new threshold. The decision reflected compliance with updated legal provisions and tax authorities&#039; instructions.</description>
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    <pubDate>Fri, 15 Nov 2019 00:00:00 +0530</pubDate>
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