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2008 (9) TMI 46 - CESTAT, CHENNAIAppellant is a dealer who received SIM cards at 95 % of the taxable value from BSNL and sold it charging full value - sale of SIM cards for a consideration - the entire consideration charged from the customers is subjected to ST which is paid by the BSNL - therefore, the finding that the appellant is promoting the business of sale or service of BSNL is misconceived - impugned order is, therefore, not consistent with law – impugned activity cannot be treated as business Auxiliary Service
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