https://www.taxtmi.com/caselaws?id=439424 The Tribunal held that the commission received by the appellant in connection with the sale of SIM cards was not liable to service tax under business auxiliary service as the appellant's relation with the principal client was on a principal-to-principal basis, engaging in trading activity. Citing precedents, the Tribunal allowed the appeal, stating the issue had been settled in favor of the assessee. The impugned order was set aside, and the appeal was allowed. en-us Wed, 21 Jun 2023 00:00:00 +0530 Sat, 24 Jun 2023 08:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439424 The Tribunal held that the commission received by the appellant in connection with the sale of SIM cards was not liable to service tax under business auxiliary service as the appellant's relation with the principal client was on a principal-to-principal basis, engaging in trading activity. Citing precedents, the Tribunal allowed the appeal, stating the issue had been settled in favor of the assessee. The impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439424