Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2008 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 292 - HC - Service TaxService Tax on SIM Cards – Kerala State Government(KGST Act) after remand by Supreme Court has given up the claim for sales tax on SIM cards, the question to be considered is whether the value of SIM cards forms part of taxable service - Admittedly SIM card is a computer chip having its own SIM number on which telephone number can be activated -. SIM card is a device through which customer gets connection from the mobile tower, In other words, unless it is activated, service provider cannot give service connection to the customer – Held that the value of SIM card supplied by the respondent forms part of taxable service on which service tax is payable by the respondent – However, no penalties should be levied.
|