2013 (11) TMI 1558 - HC - Central Excise

Business Auxiliary Service - Sale of SIM cards - Held that - instant appeal decided in the case of Commissioner Versus Daya Shankar Kailash Chand 2015 (8) TMI 1007 - ALLAHABAD HIGH COURT , where it was held that activity of purchase and sale of SIM Card belonging to BSNL where BSNL has discharged the Service Tax on the full value of the SIM cards does not amount to providing Business Auxiliary Service - appeal dismissed - decided against Revenue.

Summary

The High Court of Allahabad dismissed an appeal under Section 35G of the Central Excise Act against a Final Order passed by the Customs, Excise and Service Tax Appellate Tribunal. The appeal was dismissed as the court found that the issue had already been adjudicated and no substantial question arose. The decision was based on a previous case regarding the purchase and sale of SIM cards belonging to BSNL.