Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2007 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (6) TMI 209 - AT - Service TaxThe appellants were not carrying on the activity of Business Auxiliary Service. They have purchased BSNL post-paid/pre-paid Cellular Sim Cards and sold the same in the market. They have only received certain amount of profit which is ultimately a business practice when goods are sold in the market. The issue pertaining to levy of Sales Tax is already before the Apex court - Demand Set aside
|