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2007 (11) TMI 272 - AT - Service TaxAppellants purchased BSNL post-paid/pre-paid Cellular SIM Cards and sold the same in the market. They have only received certain amount of profit - they have only done the activity of purchase and sale which comes within the purview of ‘sale of goods’ and only sales tax is attracted - Commissioner (Appeals)’s finding that the appellant is doing the activity of marketing and distribution of products and it comes within the ambit of Business Auxiliary Service is not correct
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