Supreme Court · 2011 INSC 543 · Decided 4 August 2011
Idea Mobile Communication LTD. v. C.C.E. & C., Cochin
- Court
- Supreme Court of India
- Citation
- 2011 INSC 543 · [2011] 9 S.C.R. 789
- Case number
- CIVIL APPEAL No. 6319/2011
- Decided
- 4 August 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Case type
- Civil
Headnote
Finance Act, 1994 - s.65 (105) zzzx - SIM cards - Whether the value of SIM cards sold by the appellant to its c mobile subscribers is to be included in taxable service under s.65 (105) zzzx of the Finance Act, 1994, which provides for levy of service tax on telecommunication service or whether .. of goods under the Sa/es Tax Act - Held: The amount received by the cellular telephone D . ,,. company from its subscribers towards SIM Card forms part of the taxable value for levy of service tax, for the SIM Cards are never sold as goods independent from services provided - They are considered
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