https://www.taxtmi.com/caselaws?id=30579 The Tribunal set aside the demand for Service Tax on the appellant, ruling that their activities of purchasing and selling BSNL products constituted the sale of goods, not business auxiliary service. The Tribunal emphasized that the appellant paid the full value for the products and sold them at a profit margin, aligning with the concept of 'sale of goods' subject to sales tax, not service tax. Following a previous case precedent, the Tribunal allowed the appeal, concluding that the appellant's activities did not warrant Service Tax, preventing double taxation. en-us Thu, 17 Jul 2008 00:00:00 +0530 Wed, 03 Apr 2013 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30579 The Tribunal set aside the demand for Service Tax on the appellant, ruling that their activities of purchasing and selling BSNL products constituted the sale of goods, not business auxiliary service. The Tribunal emphasized that the appellant paid the full value for the products and sold them at a profit margin, aligning with the concept of 'sale of goods' subject to sales tax, not service tax. Following a previous case precedent, the Tribunal allowed the appeal, concluding that the appellant's activities did not warrant Service Tax, preventing double taxation. Case-Laws Service Tax Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30579