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2009 (11) TMI 897 - SCH - Service TaxService Tax on SIM Cards - the decision in the case of Commissioner of Central Excise & Customs Cochin Versus Idea Mobile Communication Ltd. 2008 (9) TMI 292 - KERALA HIGH COURT referred where it was 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 - Held that - stay not granted.
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