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2012 (11) TMI 290 - AT - Service TaxWhether value of SIM cards would form value of service rendered - Appellants are engaged in the business of providing mobile telephone services – Held that:- This is not a case where the extended period of time could have been invoked for demanding service tax not paid on value of SIM cards sold - period of demand in this case is Dec. 1997 to March 2000 when the law involved in the matter was still evolving - in 2003, the GOI issued exemption Notification No. 12/2003-S.T. for value of goods sold in the course of providing service - demands time-barred
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