https://www.taxtmi.com/caselaws?id=31680 The Tribunal determined that the appellants, acting as distributors of cellular mobile telephone service for BSNL, were engaged in the sale of goods rather than providing a service categorized under business auxiliary services. The Tribunal considered the appellants' purchase and sale of SIM cards as a business practice attracting sales tax, not Service tax. BSNL's confirmation of paying Service tax on the SIM cards sold to the appellants prevented double taxation. Consequently, the Tribunal set aside the order, allowing the appeal and emphasizing the distinction between taxable services and the sale of goods in granting relief to the appellants. en-us Fri, 29 Jun 2007 00:00:00 +0530 Sat, 05 Sep 2009 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31680 The Tribunal determined that the appellants, acting as distributors of cellular mobile telephone service for BSNL, were engaged in the sale of goods rather than providing a service categorized under business auxiliary services. The Tribunal considered the appellants' purchase and sale of SIM cards as a business practice attracting sales tax, not Service tax. BSNL's confirmation of paying Service tax on the SIM cards sold to the appellants prevented double taxation. Consequently, the Tribunal set aside the order, allowing the appeal and emphasizing the distinction between taxable services and the sale of goods in granting relief to the appellants. Case-Laws Service Tax Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31680