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    <title>2015 (9) TMI 1221 - CESTAT MUMBAI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeals regarding service tax liability on telephone services, citing precedent from G.R. Movers and the High Court of Allahabad. The decision affirmed that once BSNL pays service tax on the full value of the SIM card, distributors are not further liable. This ruling establishes a clear legal position on distributor obligations in such cases, ensuring consistency and clarity for future service tax disputes in the telephone services sector.</description>
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      <description>The Tribunal rejected the Revenue&#039;s appeals regarding service tax liability on telephone services, citing precedent from G.R. Movers and the High Court of Allahabad. The decision affirmed that once BSNL pays service tax on the full value of the SIM card, distributors are not further liable. This ruling establishes a clear legal position on distributor obligations in such cases, ensuring consistency and clarity for future service tax disputes in the telephone services sector.</description>
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