https://www.taxtmi.com/caselaws?id=13 The court held that SIM cards' charges were taxable as processing charges for activating cellular phones. Cash cards and coupons were also deemed taxable as part of service value. The judgment included amounts received from subscribers for these items in taxable value, despite the company's non-disclosure in tax returns. A lenient view was taken due to confusion about service tax, resulting in no penalty but confirming the service tax liability and interest. en-us Thu, 23 Jul 1998 00:00:00 +0530 Wed, 15 Jun 2016 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13 The court held that SIM cards' charges were taxable as processing charges for activating cellular phones. Cash cards and coupons were also deemed taxable as part of service value. The judgment included amounts received from subscribers for these items in taxable value, despite the company's non-disclosure in tax returns. A lenient view was taken due to confusion about service tax, resulting in no penalty but confirming the service tax liability and interest. Case-Laws Service Tax Thu, 23 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13