https://www.taxtmi.com/caselaws?id=358988 The Tribunal upheld the inclusion of Sim Card value in Telephone Services for tax purposes based on Supreme Court precedent. The demand was upheld within the limitation period, and the penalty was revoked due to the absence of malafide intent, with the benefit of Section 80 extended to the appellants. en-us Tue, 19 Dec 2017 00:00:00 +0530 Mon, 23 Apr 2018 07:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358988 The Tribunal upheld the inclusion of Sim Card value in Telephone Services for tax purposes based on Supreme Court precedent. The demand was upheld within the limitation period, and the penalty was revoked due to the absence of malafide intent, with the benefit of Section 80 extended to the appellants. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358988