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2015 (8) TMI 1007 - HC - Service TaxBusiness Auxiliary Service - Sale of SIM cards - Held that:- No substantial question arises in the instant appeal, in view of the decisions in the case of Martend Food & Dehydrates Pvt. Ltd. vide [2013 (6) TMI 339 - CESTAT NEW DELHI], wherein it was held that activity of purchase and sale of SIM Card 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 - Decided against Revenue.
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