In Commissioner of Central Excise & Customs, Cochin v Idea Mobile Communication Ltd, decided by Kerala High Court, the issue of service tax demands on the value of SIM cards sold by the assessee cellular service provider to its subscribers arose between the parties. The high court upheld the service tax demands on the value of SIM cards, stating that the SIM card value supplied by the mobile telephone service provider forms part of the taxable service on which service tax is payable.
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The update of court judgments is compiled by Bhasin & Co, Advocates, a corporate law firm based in New Delhi. The authors can be contacted at lbhasin@bhasinco.in, lbhasin@vsnl.com or lbhasin@gmail.com. Readers should not act on the basis of this information without seeking professional legal advice.
