https://www.taxtmi.com/caselaws?id=209983 The Appellate Tribunal CESTAT, Chennai confirmed the service tax demand on the inclusion of SIM cards in cell phone activation charges, following the precedent set by the High Court decisions. The Tribunal directed the assessees to make a predeposit of Rs.14,00,000/- towards the service tax demand within eight weeks, with the remaining amount subject to waiver pending appeal compliance. Failure to adhere to this directive would result in the vacation of the stay and dismissal of the appeal. Compliance was required by a specified date to ensure adherence to tax laws and legal procedures. en-us Mon, 23 May 2011 00:00:00 +0530 Fri, 05 Jul 2013 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209983 The Appellate Tribunal CESTAT, Chennai confirmed the service tax demand on the inclusion of SIM cards in cell phone activation charges, following the precedent set by the High Court decisions. The Tribunal directed the assessees to make a predeposit of Rs.14,00,000/- towards the service tax demand within eight weeks, with the remaining amount subject to waiver pending appeal compliance. Failure to adhere to this directive would result in the vacation of the stay and dismissal of the appeal. Compliance was required by a specified date to ensure adherence to tax laws and legal procedures. Case-Laws Service Tax Mon, 23 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209983