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2013 (5) TMI 365 - AT - Service Tax


The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's appeal against a distributor of SIM cards/recharge coupons of BSNL. The Tribunal found that since BSNL had already paid service tax on the full face value of the cards/coupons, confirming demand against the distributor under business support service was not justified. The appeal was accordingly rejected.

 

 

 

 

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