2007 (7) TMI 200

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..... een filed against Order-in-Appeal No.180/2006-S.T., dated 17-11-2006 passed by the Commissioner of Customs and Central Excise (Appeals), Cochin. 2. The learned Advocate Shri M. Balagopal stated that the appellants only purchase pre-paid SIM card and recharge coupons from BSNL and sell the same for profit. They are not rendering any other services so as to bring them under the Service Tax net. Mor .....

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..... r a profit. It is also seen that Sales Tax Authorities are proceeding against the similarly situated parties for payment of Sales Tax. In any case, I find that this Bench had already taken a view that the appellants do not render any service but simply sell the goods. Therefore, they would not be liable to pay Service Tax under the category of "Business Auxiliary Services". Following the ratio of .....

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