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    <title>Service tax liability on the value of SIM card – SLP (C) No.24690/2009 filed by M/s. Idea Mobile Communication Ltd. against the Order of the Hon&#039;ble High Court of Kerala – Reg.</title>
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    <description>The High Court allowed the department&#039;s appeal holding that service tax is chargeable on the value of SIM cards despite payment of sales tax; because field practice varies and the matter is sub judice, field formations are directed to raise protective demands to safeguard Government revenue.</description>
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      <description>The High Court allowed the department&#039;s appeal holding that service tax is chargeable on the value of SIM cards despite payment of sales tax; because field practice varies and the matter is sub judice, field formations are directed to raise protective demands to safeguard Government revenue.</description>
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