SIM Card Supply Integral to Taxable Services; Service Tax Imposed, Excluding Notification No. 12/2003-ST Benefits /2003.

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....Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the provisioning of this taxable service is impossible - benefit of N/N. 12/2003-ST cannot be extended to appellant.....