https://www.taxtmi.com/caselaws?id=33849 SIM cards supplied to mobile subscribers were treated as an integral and essential component of telecommunication service, not as a separate sale of goods; their value was therefore includible in the taxable service under the Finance Act, 1994 and liable to service tax. The Court also held that penalty was not warranted because the dispute was raised on a bona fide basis in the context of evolving treatment of SIM cards under sales tax and service tax law. Accordingly, the service tax demand and consequential interest were upheld, while the penalty was set aside. 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 SIM cards supplied to mobile subscribers were treated as an integral and essential component of telecommunication service, not as a separate sale of goods; their value was therefore includible in the taxable service under the Finance Act, 1994 and liable to service tax. The Court also held that penalty was not warranted because the dispute was raised on a bona fide basis in the context of evolving treatment of SIM cards under sales tax and service tax law. Accordingly, the service tax demand and consequential interest were upheld, while the penalty was set aside. Case-Laws Service Tax Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33849