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2016 (2) TMI 1109 - HC - Service TaxBusiness auxiliary services - whether the activity of purchase and sale of SIM Cards amounts to carrying on the activity of business auxiliary service? - Held that: - reliance placed in the case of KARAKKATTU COMMUNICATIONS Versus COMMISSIONER OF C. EX., COCHIN [2007 (6) TMI 209 - CESTAT, BANGALORE] - Held that: - The issue, much before the impugned orders were issued, stood covered against the Department. Amount involved in the appeal - Held that: - the amount involved in each of these appeals is much below the limit at which the Union of India and Central Board of Excise and Customs have decided to peg the litigations in the appellate jurisdiction in the High Court, unless, of course, there is vires of any statutory provision or the content of any notification under challenge apart from issues which have been left out from the financial limits. No such excluded questions arise for decision. That way also, the appellant is bound by the directions of the Central Board of Customs in that regard. These appeals have to therefore, fail. Appeal dismissed - decided against appellant.
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