https://www.taxtmi.com/caselaws?id=770378 HC analyzed the taxability of telecom services, specifically SIM card distribution. The court held that SIM cards are services, not goods, and subject to service tax under the Finance Act, 1994. The ruling affirmed prior precedents classifying telecom-related transactions as services. The HC directed the petitioner to respond to the show cause notice within four weeks and mandated respondents to decide the matter fairly, ensuring procedural compliance. en-us Mon, 07 Apr 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770378 HC analyzed the taxability of telecom services, specifically SIM card distribution. The court held that SIM cards are services, not goods, and subject to service tax under the Finance Act, 1994. The ruling affirmed prior precedents classifying telecom-related transactions as services. The HC directed the petitioner to respond to the show cause notice within four weeks and mandated respondents to decide the matter fairly, ensuring procedural compliance. Case-Laws Service Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770378