https://www.taxtmi.com/news?id=895 The court determined that a SIM card is a computer chip essential to receiving mobile telephone service, lacking intrinsic utility apart from enabling connection, and accordingly the value of SIM cards supplied to subscribers forms part of the taxable value of telecommunication service for the purpose of service tax under the Finance Act, 1994. en-us Thu, 18 Jun 2009 22:24:31 +0530 Thu, 18 Jun 2009 22:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=895 The court determined that a SIM card is a computer chip essential to receiving mobile telephone service, lacking intrinsic utility apart from enabling connection, and accordingly the value of SIM cards supplied to subscribers forms part of the taxable value of telecommunication service for the purpose of service tax under the Finance Act, 1994. News - Thu, 18 Jun 2009 22:24:31 +0530 https://www.taxtmi.com/news?id=895