2016 (2) TMI 1109

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..... 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 .....

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..... . 2. These appeals are on the question as to whether the activity of purchase and sale of SIM Cards amounts to carrying on the activity of business auxiliary service. The issue, much before the impugned orders were issued, stood covered against the Department. Those matters had become final. The Tribunal had merely followed the earlier decisions. The fact of the matter remains that there is .....

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