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2013 (5) TMI 365 - AT - Service TaxService tax - Sim card/recharge coupon - Business auxiliary service - The tribunal in its latest decision in the case of M/s. G R Movers vs CCE, Lucknow [2013 (6) TMI 339 - CESTAT NEW DELHI] has considered the entire case law on the subject and has held that where the BSNL had already paid the Service Tax on full face value on the Sim card / recharge coupon, the confirmation of demand against the distributor under the category of Business support service would not be justified. Thus, by following the said decision the appeal is rejected.
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