Customs, Excise and Gold Tribunal – Delhi
Cce vs Garage Tools Corporation on 17 August, 2007
Equivalent citations: 2008 9 S T R 112
Bench: S Kang, Vice, N T C.N.B.
ORDER
S.S. Kang, Vice President
1. The Revenue has filed application for stay of operation of the impugned order. The Revenue wants to levy service tax on the respondent who is simply selling sim cards as a provider of business auxiliary service.
2. We find as the respondent is only selling the sim cards of the service provider, therefore, prima facie, it cannot be said that the respondent is providing business auxiliary service. We find no merit in the application and the same is dismissed.
Order dictated in the open Court.