The CESTAT held that no service tax on the franchisee's service of providing services of sale and purchase of sim cards.
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that no service tax is leviable for providing services of sale and purchase of SIM cards. The department viewed that the appellant is providing ‘Business Auxiliary Service’ to BSNL. Saraswati Gas Service, the appellants were appointed franchisees by M/s Bharat Sanchar…
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