The Tribunal held that since BSNL had already discharged service tax on the full MRP value of the SIM cards, there was no further service tax liability on the dealers involved in their distribution
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of Bangalore, recently ruled that the sale or distribution of SIM cards on behalf of telecom operators, such as BSNL, does not attract service tax under the category of ‘Business Auxiliary Services’. The assessee/ appellant in the case is Venkateswara Consumer Supplies. The appeal…
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