Trading of SIM Cards & Recharge Coupons not amounts to providing BAS

J.K. Enterprises Vs Principal Commissioner (CESTAT Delhi)

According to the appellant it is trading in SIM cards and recharge coupons and, is not rendering any service to the principal. It is buying the SIM cards from it and selling them to others. Such arrangements are made by various telecom operators whereby they appoint distributors to buy and sell their SIM cards. The case of the Revenue is that since the Supreme Court has held in the case of Idea Cellular, that SIM card is not goods and its value is includible to the va

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