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2018 (2) TMI 576 - AT - Service TaxBusiness Auxiliary Services - activities provided by the appellant for sale of SIM card and electronic rechargeable coupon to the customers - Held that: - similar issue decided in the case of Chotey Lal Radhey Shyam Versus Commissioner of Central Excise And Service Tax, Lucknow [2015 (11) TMI 979 - CESTAT ALLAHABAD], where it was held that the appellant is only engaged in trading activity and does not render any taxable service in the category of 'business auxiliary service' - appeal allowed - decided in favor of appellant.
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