https://www.taxtmi.com/caselaws?id=197 The Tribunal affirmed the Service Tax liability on the sale of SIM cards, rejecting the argument that SIM card sales are not taxable. It was determined that the value of bonus SIM cards should not be included in the Service Tax calculation. The appellant's claim of the demand being time-barred was dismissed due to the suppression of material facts. The recalculated tax amount, excluding bonus SIM card value, was upheld, and the appellants were required to pay accordingly. The appeal was disposed of in favor of maintaining the Service Tax liability on SIM card sales. en-us Fri, 15 Oct 2004 00:00:00 +0530 Thu, 17 Mar 2016 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197 The Tribunal affirmed the Service Tax liability on the sale of SIM cards, rejecting the argument that SIM card sales are not taxable. It was determined that the value of bonus SIM cards should not be included in the Service Tax calculation. The appellant's claim of the demand being time-barred was dismissed due to the suppression of material facts. The recalculated tax amount, excluding bonus SIM card value, was upheld, and the appellants were required to pay accordingly. The appeal was disposed of in favor of maintaining the Service Tax liability on SIM card sales. Case-Laws Service Tax Fri, 15 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197