https://www.taxtmi.com/caselaws?id=369889 The Tribunal affirmed that the value of SIM cards should be included in the taxable value of services provided. It rejected the claim for exemption under Notification No. 12/2003-ST, stating SIM cards were not goods sold independently. The Tribunal agreed to treat the SIM card value as cum tax price for tax computation. It upheld the demand for interest on delayed service tax payment but set aside penalties under Section 78. The request to adjust VAT against service tax liability was denied. The matter was remanded for reassessment of service tax liability. en-us Fri, 02 Nov 2018 00:00:00 +0530 Fri, 07 Jun 2019 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369889 The Tribunal affirmed that the value of SIM cards should be included in the taxable value of services provided. It rejected the claim for exemption under Notification No. 12/2003-ST, stating SIM cards were not goods sold independently. The Tribunal agreed to treat the SIM card value as cum tax price for tax computation. It upheld the demand for interest on delayed service tax payment but set aside penalties under Section 78. The request to adjust VAT against service tax liability was denied. The matter was remanded for reassessment of service tax liability. Case-Laws Service Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369889