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2018 (3) TMI 556 - HC - Service TaxBusiness Auxiliary Services - appellants are franchisee/distributors appointed by the BSNL for sale of SIM cards - Held that: - the law is settled by the Hon'ble Apex Court in the case of Martend Food & Dehydrates Pvt. Ltd. [2013 (6) TMI 339 - CESTAT NEW DELHI], where it has been held that the activities of purchase and sale of SIM cards belonging to BSNL where BSNL has discharged the service tax on the full value of the SIM cards does not amount to providing business auxiliary service - appeal dismissed - decided against Revenue.
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