https://www.taxtmi.com/caselaws?id=764670 The court determined that the appellant's activity of distributing and selling SIM cards and air time scratch cards did not constitute 'Business Auxiliary Services' under the Finance Act, 1994, and thus was not liable for service tax. The court found that telecom companies had already paid service tax on the full value of the SIM cards, and taxing the appellant would result in impermissible double taxation. Consequently, the appellant's appeal was allowed, overturning previous orders, and they were granted relief from the service tax liability. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 15 Jan 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764670 The court determined that the appellant's activity of distributing and selling SIM cards and air time scratch cards did not constitute 'Business Auxiliary Services' under the Finance Act, 1994, and thus was not liable for service tax. The court found that telecom companies had already paid service tax on the full value of the SIM cards, and taxing the appellant would result in impermissible double taxation. Consequently, the appellant's appeal was allowed, overturning previous orders, and they were granted relief from the service tax liability. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764670