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![Activity of Sale of SIM Card and Electronic Rechargeable Coupon to Customers are not Business Auxiliary Services: CESTAT [Read Order] Activity of Sale of SIM Card and Electronic Rechargeable Coupon to Customers are not Business Auxiliary Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Sim-Card-Taxscan.jpg)
Activity of Sale of SIM Card and Electronic Rechargeable Coupon to Customers are not 'Business Auxiliary Services': CESTAT [Read Order]
The New Delhi bench of Customs Excise and Service Tax Appellate Tribunal in the case of M/s Ascent Poly Films Pvt. Ltd vs. CCE Delhi-III wherein...


![Fatty Acids, Wax and Gum emerged during manufacture of Refined Vegetable Oil are not subject to Excise Duty: CESTAT [Read Order] Fatty Acids, Wax and Gum emerged during manufacture of Refined Vegetable Oil are not subject to Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Excise-Duty-Taxscan.jpg)
![Concept of Unjust Enrichment applicable for Export of Service: CESTAT Delhi [Read Order] Concept of Unjust Enrichment applicable for Export of Service: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Export-Service-Taxscan.jpg)