2007 (8) TMI 103

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..... tivity of buying/reselling of recharge coupons for making telephone calls is fall under 'BAS' but it is not sustainable on the ground it is separate from being agent - stay granted - Appeal No. ST/3 .....

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..... rom being an agent. The demand is prima facie not sustainable. It is also seen that in Mangalore jurisdiction, a similar tax demand was dropped. Stay application is allowed . (Dictated and pronounce .....

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