https://www.taxtmi.com/caselaws?id=359846 The Tribunal allowed the appeal, setting aside the demand and penalties imposed on the Appellant. It held that the sale of SIM cards by the Appellant was an independent transaction subject to VAT, not service tax. The Tribunal found that the Appellant's activities were distinct from the provision of telecommunication services, emphasizing the separate nature of marketing services for RCOM and the sale of SIM cards. The Tribunal also ruled that the extended period of limitation was not applicable as there was no evidence of tax evasion or suppression of facts. en-us Fri, 13 Apr 2018 00:00:00 +0530 Thu, 18 Apr 2019 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359846 The Tribunal allowed the appeal, setting aside the demand and penalties imposed on the Appellant. It held that the sale of SIM cards by the Appellant was an independent transaction subject to VAT, not service tax. The Tribunal found that the Appellant's activities were distinct from the provision of telecommunication services, emphasizing the separate nature of marketing services for RCOM and the sale of SIM cards. The Tribunal also ruled that the extended period of limitation was not applicable as there was no evidence of tax evasion or suppression of facts. Case-Laws Service Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359846