https://www.taxtmi.com/caselaws?id=32527 The Tribunal granted a stay against the demand for service tax on the value of SIM cards not included in the gross value of telephone services. The appellants, providing cellular telephone services, argued against the demand citing principles of natural justice and previous judgments. The Tribunal found that if SIM cards are subject to sales tax, their cost should not be included for service tax purposes. Consequently, the Tribunal waived the pre-deposit requirement and stayed the recovery of duty and penalties imposed on the appellants. en-us Tue, 22 Apr 2008 00:00:00 +0530 Wed, 04 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32527 The Tribunal granted a stay against the demand for service tax on the value of SIM cards not included in the gross value of telephone services. The appellants, providing cellular telephone services, argued against the demand citing principles of natural justice and previous judgments. The Tribunal found that if SIM cards are subject to sales tax, their cost should not be included for service tax purposes. Consequently, the Tribunal waived the pre-deposit requirement and stayed the recovery of duty and penalties imposed on the appellants. Case-Laws Service Tax Tue, 22 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32527