https://www.taxtmi.com/caselaws?id=215882 The Supreme Court held that the value of SIM cards must be included in the taxable service value provided by cellular telephone service providers. The Kerala High Court's decision favored the Revenue, but the Supreme Court emphasized that the inclusion issue was bona fide, barring the demand beyond the limitation period and setting aside penalties. The judgment highlighted the significance of bona fide doubts and conflicting views in determining penalties and extended limitation periods, ultimately ruling in favor of the appellants on both issues. en-us Wed, 21 Sep 2011 00:00:00 +0530 Tue, 17 Jan 2017 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215882 The Supreme Court held that the value of SIM cards must be included in the taxable service value provided by cellular telephone service providers. The Kerala High Court's decision favored the Revenue, but the Supreme Court emphasized that the inclusion issue was bona fide, barring the demand beyond the limitation period and setting aside penalties. The judgment highlighted the significance of bona fide doubts and conflicting views in determining penalties and extended limitation periods, ultimately ruling in favor of the appellants on both issues. Case-Laws Service Tax Wed, 21 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215882