Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 50 - AT - Service TaxAppellants are provider of cell phone service - Revenue wants to add the value of the SIM card towards the assessable value – held that service tax is leviable on services only and not on ‘goods’ on which sales tax has been lawfully levied – it is not in dispute that the SIM cards are imported on payment of Custom duty and sales tax is being paid in respect of the sale of SIM cards – therefore, service tax cannot be levied on the value of the SIM cards sold by the appellants
|