2011 (7) TMI 555

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..... CESTAT BANGLORE] decided in favour of assessee stating that laying down that the assessee acting as a dealer and selling SIM cards and recharge coupons, is not providing any taxable service under the category of Business Auxiliary Service - Therefore, set aside the impugned order and remand the matter to Commissioner(Appeals) for decision on merit without insisting on any pre-deposit. - ST/512/ .....

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..... . Agencies Vs. CCE Calicut 2008 (1) STR 124 (Tri-Bang) iii) JR Communications Power Controls Vs. CCE Trichy 2009 (14) STR 379 (Tri-Chennai) iv) Devangi Communications Vs. CST Mysore 2010 (19) STR 779 (Tri-Bang) v) CCE Jalandhar Vs. Garage Tools Corpn. 2009 (14) STR 824 (Tri-Del) vi) Hutchison Max Telecom Pvt.Ltd Vs CCE Mumbai 2008 (12) STR 373 (Tri-Del) 3. Inasmuch as the iss .....

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