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2017 (11) TMI 1653 - AT - Service TaxBusiness Auxiliary Service - consideration received/retained while selling ERC/SIM Cards of Reliance Telecommunication - Held that:- When telecom operators discharged the service tax on the whole MRP value of ERCs/SIM Cards, there could be no further service tax liability on the persons, who are dealing/selling the said ERCs/SIM cards to the public - reliance placed in the case of Goyal Automobiles [2016 (2) TMI 725 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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