𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗜𝗠 𝗖𝗮𝗿𝗱 𝗧𝗿𝗮𝗱𝗶𝗻𝗴 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Buying and selling of SIM cards and recharge coupons do not amount to provisioning of service and are not taxable under business auxiliary service. A second show cause notice invoking the extended period of limitation is invalid."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s J.K. Enterprises 𝗜𝘀𝘀𝘂𝗲: Whether trading in SIM cards and recharge coupons constitutes business auxiliary service and whether the second show cause notice was valid. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Bought and sold SIM cards and recharge coupons under a super distributor agreement with M/s Vodafone Essar Digilink Ltd.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that M/s J.K. Enterprises' trading of SIM cards and recharge coupons does not constitute a business auxiliary service. It invalidated the second show cause notice due to prior Departmental awareness, set aside the notice, and allowed the appeal.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s J.K. Enterprises vs. Principal Commissioner, Central Excise Commissionerate, Alwar 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 19 January 2023 📜 This judgment affirms that trading in SIM cards and recharge coupons is not taxable under business auxiliary service and limits the scope of extended limitation in such cases.