https://www.taxtmi.com/caselaws?id=1934 The Appellate Tribunal CESTAT, Mumbai, ruled that service tax is not payable on SIM cards if sales tax has already been paid on them. Regarding the payment of differential tax rates for vouchers and postpaid cards due to changes in tax rates, the Tribunal directed a partial pre-deposit of Rs. 6 lakhs towards service tax within a specified period. Upon such deposit, the remaining amount of service tax and penalty was waived, with a stay on recovery until the appeal's disposal. en-us Mon, 09 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1934 The Appellate Tribunal CESTAT, Mumbai, ruled that service tax is not payable on SIM cards if sales tax has already been paid on them. Regarding the payment of differential tax rates for vouchers and postpaid cards due to changes in tax rates, the Tribunal directed a partial pre-deposit of Rs. 6 lakhs towards service tax within a specified period. Upon such deposit, the remaining amount of service tax and penalty was waived, with a stay on recovery until the appeal's disposal. Case-Laws Service Tax Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1934