https://www.taxtmi.com/caselaws?id=4102 The Tribunal ruled in favor of the cellular phone service providers, holding that service tax should not be imposed on the value of SIM cards as they were considered "goods" subject to customs duty and sales tax. The Tribunal determined that service tax was only applicable to activation charges, as the taxable service of telephone connection was provided through SIM card activation. The impugned orders were set aside, and the appeals were allowed in favor of the appellants. The decision was rendered on 20-2-2008. en-us Wed, 20 Feb 2008 00:00:00 +0530 Tue, 20 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4102 The Tribunal ruled in favor of the cellular phone service providers, holding that service tax should not be imposed on the value of SIM cards as they were considered "goods" subject to customs duty and sales tax. The Tribunal determined that service tax was only applicable to activation charges, as the taxable service of telephone connection was provided through SIM card activation. The impugned orders were set aside, and the appeals were allowed in favor of the appellants. The decision was rendered on 20-2-2008. Case-Laws Service Tax Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4102