https://www.taxtmi.com/caselaws?id=344009 The High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh, which remanded the case for re-quantification of service tax demand on SIM cards sold. The Tribunal ruled that the petitioner was liable for service tax on SIM card sales but set aside penalties for the extended period. The High Court affirmed the remand order, leaving the determination of taxable services to the assessing authority and maintaining all parties' contentions open. en-us Tue, 30 May 2017 00:00:00 +0530 Tue, 07 Nov 2017 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344009 The High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh, which remanded the case for re-quantification of service tax demand on SIM cards sold. The Tribunal ruled that the petitioner was liable for service tax on SIM card sales but set aside penalties for the extended period. The High Court affirmed the remand order, leaving the determination of taxable services to the assessing authority and maintaining all parties' contentions open. Case-Laws Service Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344009