https://www.taxtmi.com/caselaws?id=461923 Service tax demand under the Finance Act, 1994 on SIM cards sold for BSNL was challenged at the show-cause notice stage. The HC did not decide the taxability issue itself; instead, it directed the petitioner to place the favourable decisions before the adjudicating authority and seek adjudication of the notice. The First Respondent was ordered to pass an appropriate order within three months of receiving the order and to keep the cited decisions in mind while doing so. The petition was disposed of accordingly. en-us Tue, 07 Jan 2020 00:00:00 +0530 Thu, 08 May 2025 18:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461923 Service tax demand under the Finance Act, 1994 on SIM cards sold for BSNL was challenged at the show-cause notice stage. The HC did not decide the taxability issue itself; instead, it directed the petitioner to place the favourable decisions before the adjudicating authority and seek adjudication of the notice. The First Respondent was ordered to pass an appropriate order within three months of receiving the order and to keep the cited decisions in mind while doing so. The petition was disposed of accordingly. Case-Laws Service Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461923