https://www.taxtmi.com/caselaws?id=33849 The High Court partially allowed the appeal, overturning the Tribunal's order and reinstating the demand for service tax on the value of SIM cards. The court emphasized that SIM cards were integral to providing mobile services and had no intrinsic sale value, making them subject to service tax. The court also rejected the respondent's plea to certify the judgment for appeal to the Supreme Court, noting the lack of significant legal questions arising from the factual findings. en-us Thu, 04 Sep 2008 00:00:00 +0530 Fri, 11 Apr 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33849 The High Court partially allowed the appeal, overturning the Tribunal's order and reinstating the demand for service tax on the value of SIM cards. The court emphasized that SIM cards were integral to providing mobile services and had no intrinsic sale value, making them subject to service tax. The court also rejected the respondent's plea to certify the judgment for appeal to the Supreme Court, noting the lack of significant legal questions arising from the factual findings. Case-Laws Service Tax Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33849