2009 (8) TMI 341

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..... whether sale price of SIM card is subject to the levy of service tax. Held that- service tax, interest and imposition of penalties are not sustainable, set-aside the impugned order and allow the appea .....

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..... avour of assessees and against the revenue by Tribunal's decision in Idea Mobile Communications Ltd. v. CCE [2006] 5 STT 352 (Bang. - CESTAT), BPL Mobile Communications Ltd. v. CCE [2007] 8 STT 416 (M .....

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