https://www.taxtmi.com/caselaws?id=251434 The Civil Miscellaneous Appeal was disposed of without costs, affirming the applicability of Service Tax on SIM cards and activation charges based on the Supreme Court's interpretation. The Tribunal's decision was set aside, and the matter was remanded for fresh consideration to determine if sales tax was paid on SIM cards during the disputed period, with the direction that if sales tax was paid, Service Tax would not be applicable. The Court upheld the levy of Service Tax in line with the Supreme Court's judgment regarding the value of SIM cards and activation charges. en-us Fri, 06 Dec 2013 00:00:00 +0530 Tue, 21 Jul 2015 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251434 The Civil Miscellaneous Appeal was disposed of without costs, affirming the applicability of Service Tax on SIM cards and activation charges based on the Supreme Court's interpretation. The Tribunal's decision was set aside, and the matter was remanded for fresh consideration to determine if sales tax was paid on SIM cards during the disputed period, with the direction that if sales tax was paid, Service Tax would not be applicable. The Court upheld the levy of Service Tax in line with the Supreme Court's judgment regarding the value of SIM cards and activation charges. Case-Laws Service Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251434