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2008 (2) TMI 47 - AT - Service TaxCellular phone service providers - imported SIM cards and sold the same to their customers on payment of sales tax - also activated SIM cards by giving connection - also paid service tax on the activation charges – Revenue’s contention that value of SIM card should have been added to activation charge for the purpose of payment of ST, is not justified – held that there should be no levy of service tax on the value of the SIM cards, because service tax is leviable on services not on goods
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