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Service Providers Paying Sales Tax on SIM Cards Exempt from Service Tax, Tribunal Rules on Extended Limitation Period.

X X   X X   Extracts   X X   X X

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....Levy of service tax on SIM Cards - tribunal held that where service provider voluntarily paid sales tax on the value of SIM cards no service tax would be levied - with regard to extended period of limitation, order of tribunal sustained - HC....

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