2018 (4) TMI 1099
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....nt : Shri K. Veerabhadra Reddy, JC (AR) ORDER Per Archana Wadhwa: The short issue required to be decided in the present appeal is as to whether the value of Sim Card would become a part of the Telephone Services being provided by the appellants. We note that the issue is no more res integra and stands decided against the assessee by Hon'ble Supreme Court decision in the case of ....


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