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2018 (8) TMI 1520 - AT - Service TaxBusiness Auxiliary Services - activity of sale and purchase of the SIM Cards of BSNL - Held that:- The issue has been decided by this Tribunal in appellants’ own case VOICE TELESYSTEM, CHOPRA FERTILIZER AND PESTICIDES TRADING CO. VERSUS CCE, ROHTAK [2016 (9) TMI 488 - CESTAT CHANDIGARH], where it was held that the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them on sale and purchase of SIM Cards. The activity of sale and purchase of the SIM Cards on behalf of BSNL on the commission received by them is not chargeable under the category of Business Auxiliary Services - appeal allowed - decided in favor of appellant.
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