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2018 (8) TMI 555 - AT - Service TaxTaxability - margin received in the form of discount - sale of Sim Card of Vodafone, a Telecommunication service provider - Held that:- The issue is no more res-integra and is decided in the case of COMMISSIONER CENTRAL EXCISE, LUCKNOW VERSUS M/S CHOTEY LAL RADHEY SHYAM [2017 (9) TMI 509 - ALLAHABAD HIGH COURT], where 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 services and confirmation of demand on the distributors for the second time is not called for - demand set aside - appeal dismissed - decided against Revenue.
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