https://www.taxtmi.com/caselaws?id=75762 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, stating that the sale price of SIM Card is not subject to service tax under Business Auxiliary Service category. The demand for service tax, interest, and penalties was deemed unsustainable, and the impugned order was set aside, allowing the appeal. en-us Fri, 07 Aug 2009 00:00:00 +0530 Thu, 13 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75762 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, stating that the sale price of SIM Card is not subject to service tax under Business Auxiliary Service category. The demand for service tax, interest, and penalties was deemed unsustainable, and the impugned order was set aside, allowing the appeal. Case-Laws Service Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75762