https://www.taxtmi.com/caselaws?id=33810 The Tribunal upheld the Commissioner (Appeals) decision to set aside the tax demand on commission agents for selling sim cards, ruling that the sim cards constituted a separate object of sale falling under the exemption for the sale of goods. The Tribunal emphasized the distinction between goods and services in the sale of sim cards, noting that the service provider paid tax on activation charges, supporting the agents' eligibility for the exemption. The Revenue's appeal was rejected, affirming the exemption under Notification No. 13/2003-ST for commission agents selling sim cards. en-us Wed, 31 Dec 2008 00:00:00 +0530 Fri, 19 Jun 2009 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33810 The Tribunal upheld the Commissioner (Appeals) decision to set aside the tax demand on commission agents for selling sim cards, ruling that the sim cards constituted a separate object of sale falling under the exemption for the sale of goods. The Tribunal emphasized the distinction between goods and services in the sale of sim cards, noting that the service provider paid tax on activation charges, supporting the agents' eligibility for the exemption. The Revenue's appeal was rejected, affirming the exemption under Notification No. 13/2003-ST for commission agents selling sim cards. Case-Laws Service Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33810