2013 (11) TMI 1558

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..... ischarged the Service Tax on the full value of the SIM cards does not amount to providing Business Auxiliary Service - appeal dismissed - decided against Revenue. - Central Excise Appeal Nos. 32-34 of 2013 - - - Dated:- 22-11-2013 - Rajiv Sharma and Dr. Satish Chandra, JJ. ORDER Present appeal under Section 35G of the Central Excise Act, 1944 has been preferred against the Final Order .....

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..... the case of Martend Food Dehydrates Pvt. Ltd. vide Final Order dated 6-11-2012, wherein 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. Therefore, no interference is called for. Accordingly, the appeal is dismissed at the admission .....

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