2013 (5) TMI 365

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....wa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard both sides duly represented by learned AR Shri Amreesh Jain for the appellant and learned Advocate Shri Abhinav Kalra, CA for the respondent. 2. The respondent is engaged in the sale purchase of SIM card /recharge coupon of BSNL. The appellate authority has observed that i....