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2008 (4) TMI 287 - AT - Service TaxCellular telephone services – valuation - demand of service tax is on the value of SIM card which was not included in the gross value of telephone services – held that if SIM cards have been charged to sales tax, the cost of the SIM card would not be included for the purpose of levy of service tax - therefore a prima facie case has been made out by the appellants for waiver of pre-deposit – stay granted
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