https://www.taxtmi.com/caselaws?id=4743 Levy of service tax on the sale of SIM cards, where the value is treated as incidental to a taxable telecom service, was examined against the competing principle that sales tax had already been paid on that value. The Tribunal noted conflicting coordinate-bench precedents, including decisions accepting that SIM-card value subjected to sales tax was not again liable to service tax, while the Revenue relied on BSNL v. Union of India. Faced with this unresolved controversy, the Tribunal granted waiver of pre-deposit and stayed recovery of the disputed service tax and penalties, without deciding the merits of the taxability issue. en-us Tue, 22 Jan 2008 00:00:00 +0530 Sat, 26 Jul 2008 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4743 Levy of service tax on the sale of SIM cards, where the value is treated as incidental to a taxable telecom service, was examined against the competing principle that sales tax had already been paid on that value. The Tribunal noted conflicting coordinate-bench precedents, including decisions accepting that SIM-card value subjected to sales tax was not again liable to service tax, while the Revenue relied on BSNL v. Union of India. Faced with this unresolved controversy, the Tribunal granted waiver of pre-deposit and stayed recovery of the disputed service tax and penalties, without deciding the merits of the taxability issue. Case-Laws Service Tax Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4743