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        Service Tax

        Service tax liability on the value of SIM card – SLP (C) No.24690/2009 filed by M/s. Idea Mobile Communication Ltd. against the Order of the Hon'ble High Court of Kerala – Reg.

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        Service tax on SIM cards: field formations instructed to raise protective demands to safeguard revenue. The High Court allowed the department's appeal holding that service tax is chargeable on the value of SIM cards despite payment of sales tax; because field practice varies and the matter is sub judice, field formations are directed to raise protective demands to safeguard Government revenue.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service tax on SIM cards: field formations instructed to raise protective demands to safeguard revenue.

                                The High Court allowed the department's appeal holding that service tax is chargeable on the value of SIM cards despite payment of sales tax; because field practice varies and the matter is sub judice, field formations are directed to raise protective demands to safeguard Government revenue.


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