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2017 (9) TMI 509 - ALLAHABAD HIGH COURTBusiness Auxiliary Service - Levy of ST on sale of SIM Cards of BSNL - extended period of limitation - Held that: - similar issue decided in the case of M/s. Daya Shankar Kailash Chand Versus CCE& ST, Lucknow [2013 (6) TMI 340 - CESTAT NEW DELHI], where it was held that activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the service tax on the full value of the SIM cards, does not amount to providing business auxiliary services and confirmation of demand on the distributors for the second time is not called for - demand set aside - appeal dismissed - decided against Revenue.
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