https://www.taxtmi.com/caselaws?id=204793 SC held that amounts collected from subscribers towards SIM cards are part of the consideration for telecommunication services and thus includible in the taxable value for service tax under s. 65(105)(zzzx) of the Finance Act, 1994. SIM cards are not sold as independent goods but are integral to activation and provision of mobile service; the dominant intention is service, not sale of goods. The concession by the sales tax authorities and any prior payment of sales tax do not extinguish the assessee's liability to pay service tax where otherwise due. The transaction involves no separable sale element and is taxable exclusively as a service. en-us Thu, 04 Aug 2011 00:00:00 +0530 Tue, 02 Dec 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204793 SC held that amounts collected from subscribers towards SIM cards are part of the consideration for telecommunication services and thus includible in the taxable value for service tax under s. 65(105)(zzzx) of the Finance Act, 1994. SIM cards are not sold as independent goods but are integral to activation and provision of mobile service; the dominant intention is service, not sale of goods. The concession by the sales tax authorities and any prior payment of sales tax do not extinguish the assessee's liability to pay service tax where otherwise due. The transaction involves no separable sale element and is taxable exclusively as a service. Case-Laws Service Tax Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204793