{"id":85253,"date":"2007-08-17T00:00:00","date_gmt":"2007-08-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-vs-garage-tools-corporation-on-17-august-2007"},"modified":"2017-12-15T15:20:56","modified_gmt":"2017-12-15T09:50:56","slug":"cce-vs-garage-tools-corporation-on-17-august-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-vs-garage-tools-corporation-on-17-august-2007","title":{"rendered":"Cce vs Garage Tools Corporation on 17 August, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cce vs Garage Tools Corporation on 17 August, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 9 S T R 112<\/div>\n<div class=\"doc_bench\">Bench: S Kang, Vice, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Vice President<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>Order dictated in the open Court.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-85253","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cce vs Garage Tools Corporation on 17 August, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cce-vs-garage-tools-corporation-on-17-august-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cce vs Garage Tools Corporation on 17 August, 2007 - Free Judgements of Supreme Court &amp; 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