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2011 (8) TMI 254 - CESTAT, NEW DELHIDemand - Business auxiliary services - Purchasing and reselling of recharge coupons to M/s.BSNL - Assessee held that purchasing and reselling of coupons does not amount to providing of any service - Assessee clarified that the service tax stands confirmed by the lower authorities only on reselling of recharge coupons and not on other services provided by them - He further clarified that BSNL has already discharged service tax liability on the other activities undertaken by the appellant - Nowhere it has been shown as to whether the demand is only in respect of purchase and sale of recharge coupons or other activities of the appellants in providing services to BSNL, are already included - The legal issue stands clarified by the judgments of the Tribunal but the facts are not clear - As such,set aside the impugned order and remand the matter to the original adjudicating authority for verification and clarification of facts and to decide the matter afresh
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