https://www.taxtmi.com/caselaws?id=371670 The Tribunal upheld the Order-in-Appeal, confirming a Service Tax demand of &8377; 4,88,898 against the appellant for services related to sale of SIM cards and plans. Relying on a Supreme Court judgment, the Tribunal deemed SIM card values as part of taxable services, rejecting the appellant's argument on sales tax payment. The appellant's failure to prove refund or adjustment of amounts paid by customers towards Service Tax supported the decision. Additionally, the Tribunal dismissed the plea of limitation on the demand period due to the appellant's lack of clarification with tax authorities, ultimately affirming the Service Tax demand. en-us Fri, 07 Dec 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371670 The Tribunal upheld the Order-in-Appeal, confirming a Service Tax demand of &8377; 4,88,898 against the appellant for services related to sale of SIM cards and plans. Relying on a Supreme Court judgment, the Tribunal deemed SIM card values as part of taxable services, rejecting the appellant's argument on sales tax payment. The appellant's failure to prove refund or adjustment of amounts paid by customers towards Service Tax supported the decision. Additionally, the Tribunal dismissed the plea of limitation on the demand period due to the appellant's lack of clarification with tax authorities, ultimately affirming the Service Tax demand. Case-Laws Service Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371670