Non-incaution of value of the sale of SIM card in gross taxable ...
SIM Card Sale Value Excluded from Service Tax; No Mala Fide Intent, Extended Limitation Period Not Applicable.
August 23, 2012
Case Laws Service Tax AT
Non-incaution of value of the sale of SIM card in gross taxable value – no mala fide can be attributable to the appellant so as to invoke the extended period of limitation - AT
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