‘Trading Activity Not Taxable as Business Auxiliary Service’: CESTAT Quashes Service Tax Demand [Read Order]
The Tribunal observed that the assessee’s role was purely a trading activity, conducted on a principal-to-principal basis with Vodafone, and did not involve promoting or marketing services as an agent
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) quashed a service tax demand imposed on the assessee, Agarwal Traders, holding that their activities constituted a trading relationship with Vodafone Digilink Ltd and not a taxable “Business Auxiliary Service”. In this case, the assessee appealed against the order passed by…
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