Sale of Postpaid SIM Cards by Telco Considered a Service, Subject to Service Tax; SIM Cards Not Sold Separately.

Nature of transaction - Sale or service - sale of post paid SIM - amount received by the cellular telephone company from its subscribers towards SIM Card will form part of the taxable value for levy of service tax, for the SIM Cards are never sold as goods independent from services provided - Demand of service tax upheld. .....

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