Free SIM Cards and Recharge Vouchers from 2003-2006 Not Subject to Service Tax, Court Rules.

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....Valuation of goods - Free issue of SIM Cards - Telephone Services - Whether during April 2003 to September 2006 distribution of free of recharge voucher attracts service tax liability or otherwise despite the fact that the recharge voucher are given free of cost to the dealers as consideration for commission - Held No - AT....