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 previous rulings of the Madras High Court. In a series of earlier writ petitions (W.P. Nos. 10312-10315 of 2010 and W.P. No. 20268...