TMI BlogNature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not...Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or subscribers. Hence in such case there is no principal service or dominant service to which the sale of sim card can be related - demand of service tax set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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