https://www.taxtmi.com/caselaws?id=425865 The tribunal held that the appellant's distribution of SIM cards did not constitute "Business Auxiliary Service" but rather the sale of goods. The commission earned was not separately taxable for service tax as it was part of the sale transaction already taxed by BSNL. Concerns of double taxation were addressed, emphasizing consistency with previous tribunal decisions. The tribunal allowed the appeal, setting aside the impugned order and dismissing the miscellaneous application for additional evidence as infructuous. en-us Wed, 27 Jul 2022 00:00:00 +0530 Wed, 03 Aug 2022 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425865 The tribunal held that the appellant's distribution of SIM cards did not constitute "Business Auxiliary Service" but rather the sale of goods. The commission earned was not separately taxable for service tax as it was part of the sale transaction already taxed by BSNL. Concerns of double taxation were addressed, emphasizing consistency with previous tribunal decisions. The tribunal allowed the appeal, setting aside the impugned order and dismissing the miscellaneous application for additional evidence as infructuous. Case-Laws Service Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425865