https://www.taxtmi.com/caselaws?id=250192 The Tribunal granted a waiver of pre-deposit for certain services but required a partial deposit for the supply of Sim Cards. It confirmed the demand related to the sale of Sim Cards as a service, following legal precedents and classification analysis of services like International Inbound Roaming and Passive Telecom Infra Services. The decision considered payment disputes, demand confirmation, and the applicability of service tax, emphasizing the importance of legal precedents in determining tax liability for different services. en-us Mon, 16 Jun 2014 00:00:00 +0530 Mon, 19 Jan 2015 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250192 The Tribunal granted a waiver of pre-deposit for certain services but required a partial deposit for the supply of Sim Cards. It confirmed the demand related to the sale of Sim Cards as a service, following legal precedents and classification analysis of services like International Inbound Roaming and Passive Telecom Infra Services. The decision considered payment disputes, demand confirmation, and the applicability of service tax, emphasizing the importance of legal precedents in determining tax liability for different services. Case-Laws Service Tax Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250192