https://www.taxtmi.com/caselaws?id=161 The Tribunal upheld the order confirming a service tax demand on the sale of SIM cards by the appellants, rejecting their challenge. It was determined that selling SIM cards to subscribers constituted a taxable service, as per a previous High Court judgment. The Tribunal found the notification exempting service tax on materials sold came into force after the relevant period and did not apply. The argument of the demand being time-barred was dismissed due to the appellants' suppression of material facts and lack of effort to clarify tax liability. The tax liability on SIM card sales was upheld, emphasizing non-disclosure to tax authorities. en-us Wed, 11 Aug 2004 00:00:00 +0530 Fri, 05 Apr 2019 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161 The Tribunal upheld the order confirming a service tax demand on the sale of SIM cards by the appellants, rejecting their challenge. It was determined that selling SIM cards to subscribers constituted a taxable service, as per a previous High Court judgment. The Tribunal found the notification exempting service tax on materials sold came into force after the relevant period and did not apply. The argument of the demand being time-barred was dismissed due to the appellants' suppression of material facts and lack of effort to clarify tax liability. The tax liability on SIM card sales was upheld, emphasizing non-disclosure to tax authorities. Case-Laws Service Tax Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161