2009 (8) TMI 341 - AT - Service Tax

Business Auxiliary Services- SIM Card- whether sale price of SIM card is subject to the levy of service tax. Held that- service tax, interest and imposition of penalties are not sustainable, set-aside the impugned order and allow the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, stating that the sale price of SIM Card is not subject to service tax under Business Auxiliary Service category. The decision was based on previous rulings in similar cases. The demand for service tax, interest, and penalties was deemed unsustainable, and the impugned order was set aside, allowing the appeal.