No Service Tax on SIMs, Recharges & Value-Added Services Madras: HC

D. Sivanandam Vs Assistant Commissioner (Madras High Court)

Madras High Court in D. Sivanandam v. Assistant Commissioner addressed the levy of service tax on the distribution of pre-paid and post-paid cellular connections of BSNL, essentially covering the sale of SIM cards. The petitioner challenged a show cause notice proposing the imposition of service tax on these activities.

At the outset, counsel for both parties acknowledged that the issue had been settled in previ

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