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2011 (2) TMI 658 - CESTAT, NEW DELHIStay of Demand - Sale of sim card - in this case, this fact is not disputed that the applicants have discharged sales tax on the sale of SIM cards. Further, he relied on the case of Hutchison Max Telecom Pvt. Ltd. v. CCE Mumbai reported in 2008 (2008 -TMI - 30585 - CESTAT NEW DELHI) wherein it was held that if sales tax has been paid on SIM cards, no service tax liability is leviable for sale of SIM cards - Stay granted.
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