2016 (2) TMI 1109 - HC - Service Tax

Business auxiliary services - whether the activity of purchase and sale of SIM Cards amounts to carrying on the activity of business auxiliary service? - Held that - reliance placed in the case of KARAKKATTU COMMUNICATIONS Versus COMMISSIONER OF C. EX. COCHIN 2007 (6) TMI 209 - CESTAT BANGALORE - Held that - The issue much before the impugned orders were issued stood covered against the Department. Amount involved in the appeal - Held that - the amount involved in each of these appeals is much below the limit at which the Union of India and Central Board of Excise and Customs have decided to peg the litigations in the appellate jurisdiction in the High Court unless of course there is vires of any statutory provision or the content of any notification under challenge apart from issues which have been left out from the financial limits. No such excluded questions arise for decision. That way also the appellant is bound by the directions of the Central Board of Customs in that regard. These appeals have to therefore fail. Appeal dismissed - decided against appellant.

Summary

The High Court of Kerala dismissed the Central Excise Appeals regarding the activity of purchase and sale of SIM Cards as business auxiliary service. The Tribunal had followed earlier decisions, and the appellant failed to show those decisions did not apply. The amount involved in each appeal was below the limit set by the Union of India and Central Board of Excise and Customs for litigations in the High Court. The appeals were dismissed as there were no grounds to interfere with the impugned decisions of the CESTAT.