https://www.taxtmi.com/caselaws?id=271954 The Tribunal upheld the service tax liability on SIM cards sold to mobile subscribers, rejecting the appellant's appeal. Penalties imposed were set aside based on an interpretation issue. The Tribunal directed the adjustment of deposited amounts towards the tax liability and interest, with any excess to be refunded to the appellant. The decision was grounded in legal interpretation and precedents, ensuring appropriate relief for the appellant. en-us Thu, 31 Dec 2015 00:00:00 +0530 Sat, 01 Oct 2016 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271954 The Tribunal upheld the service tax liability on SIM cards sold to mobile subscribers, rejecting the appellant's appeal. Penalties imposed were set aside based on an interpretation issue. The Tribunal directed the adjustment of deposited amounts towards the tax liability and interest, with any excess to be refunded to the appellant. The decision was grounded in legal interpretation and precedents, ensuring appropriate relief for the appellant. Case-Laws Service Tax Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271954