https://www.taxtmi.com/caselaws?id=1550 The Tribunal held that the value of SIM cards should not be included in the taxable value for service tax calculation. The Supreme Court determined that if SIM cards are considered goods, their value cannot be part of the service cost. As the appellants had paid sales tax on SIM cards, the Tribunal concluded that service tax could not be levied on them. Relying on established legal principles, the Tribunal set aside the service tax demands and penalties, allowing the appeals. en-us Thu, 01 Mar 2007 00:00:00 +0530 Wed, 19 Mar 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1550 The Tribunal held that the value of SIM cards should not be included in the taxable value for service tax calculation. The Supreme Court determined that if SIM cards are considered goods, their value cannot be part of the service cost. As the appellants had paid sales tax on SIM cards, the Tribunal concluded that service tax could not be levied on them. Relying on established legal principles, the Tribunal set aside the service tax demands and penalties, allowing the appeals. Case-Laws Service Tax Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1550