https://www.taxtmi.com/caselaws?id=433189 The Tribunal set aside the show cause notice based on the limitation issue alone, ruling that the extended period of limitation for service tax demand was not justified. It held that the sale and purchase of SIM cards did not amount to providing business auxiliary service, contrary to the Revenue's contention. Citing precedents and a High Court decision, the Tribunal ruled in favor of the appellant, concluding that the demand for service tax was unsustainable. The appeal was allowed, providing consequential relief to the appellant. en-us Thu, 19 Jan 2023 00:00:00 +0530 Fri, 21 Jul 2023 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433189 The Tribunal set aside the show cause notice based on the limitation issue alone, ruling that the extended period of limitation for service tax demand was not justified. It held that the sale and purchase of SIM cards did not amount to providing business auxiliary service, contrary to the Revenue's contention. Citing precedents and a High Court decision, the Tribunal ruled in favor of the appellant, concluding that the demand for service tax was unsustainable. The appeal was allowed, providing consequential relief to the appellant. Case-Laws Service Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433189