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2014 (2) TMI 621 - AT - Service TaxLevy of service tax on receipt of commission from M/s BSNL for selling pre-paid Sim Cards and Recharge Coupons to eventual users - Held that:- activity of purchase and sale of Sim Cards belonging to BSNL, where BSNL had discharged the full value of Sim cards, does not amount to providing Business Auxiliary Service and no interference was called for. - Decided in favor of assessee.
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