https://www.taxtmi.com/caselaws?id=752717 CESTAT Chennai ruled that service tax cannot be levied on margins/discounts/commissions received by the appellant for SIM card sales under Business Auxiliary Services. The Tribunal followed precedent from CESTAT Mumbai in M/S. Patwari Electricals case, which held that SIM card purchase and sale transactions do not attract service tax liability. CESTAT Ahmedabad's decision in Messrs Hari Om Marketing case and Allahabad HC's ruling in Commissioner Central Excise v. M/S Chotey Lal Radhey Shyam supported this position. The impugned order was set aside and appeal allowed. en-us Tue, 30 Apr 2024 00:00:00 +0530 Thu, 16 May 2024 08:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752717 CESTAT Chennai ruled that service tax cannot be levied on margins/discounts/commissions received by the appellant for SIM card sales under Business Auxiliary Services. The Tribunal followed precedent from CESTAT Mumbai in M/S. Patwari Electricals case, which held that SIM card purchase and sale transactions do not attract service tax liability. CESTAT Ahmedabad's decision in Messrs Hari Om Marketing case and Allahabad HC's ruling in Commissioner Central Excise v. M/S Chotey Lal Radhey Shyam supported this position. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752717