https://www.taxtmi.com/caselaws?id=215388 The Tribunal confirmed the waiver of pre-deposit of service tax amounting to Rs. 6,18,10,184/- against the applicant. It held that the sale of SIM cards to subscribers is part of the service provided, following the decision in Idea Mobile Communication Ltd. The inclusion of the SIM card value in the assessable value for service tax was also upheld. Despite the applicant's reliance on previous judgments, the Tribunal emphasized the finality of the issue based on the decision in Idea Mobile Communication Ltd., directing the applicant to make the necessary pre-deposit within twelve weeks to avoid interest and penalties during the appeal process. en-us Tue, 21 Feb 2012 00:00:00 +0530 Fri, 12 Oct 2012 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215388 The Tribunal confirmed the waiver of pre-deposit of service tax amounting to Rs. 6,18,10,184/- against the applicant. It held that the sale of SIM cards to subscribers is part of the service provided, following the decision in Idea Mobile Communication Ltd. The inclusion of the SIM card value in the assessable value for service tax was also upheld. Despite the applicant's reliance on previous judgments, the Tribunal emphasized the finality of the issue based on the decision in Idea Mobile Communication Ltd., directing the applicant to make the necessary pre-deposit within twelve weeks to avoid interest and penalties during the appeal process. Case-Laws Service Tax Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215388