time the Central Government sought to include the cost of
the SIM Card in the service tax which was also admittedly
payable and had been ... service provider for the
service of activation of the SIM Card. The High Court held
that the transaction of sale of a SIM Card included
card was recovered from the deceased terrorist which was seized vide seizure memo Ex.PW.4/16. Except for the I-Cards, mobile phone, SIM ... number 490174612116430 and the sim number 8991100102009283792, were noted. On inquiry from the company which had issued the sim card which was recovered from
basis of the cash card. At the relevant point of time,
the cash card implied a SIM card, a SIM card loaded with prepaid value ... such SIM card were readily available in the open market. There was
no necessity of registering with the service provide for obtaining a mobile
consideration in this appeal is
whether the value of SIM cards sold by the appellant herein to their
mobile subscribers is to be included ... assessment years, i.e., 1997-1999, the appellant was selling
the SIM cards to its franchisees and was paying the sales tax to the
State
Ulhasnagar, Kalyan. The
police party seized two pistols,three knives, two SIM cards, two
mobiles, agreement of lease of the flat etc from the said ... containing three knives. During the search, the police party
recovered two SIM cards, two mobiles, agreement of lease of the
flat, etc. All these articles
SIMs and
memory card from his bed room. No doubt, there is no mention
of memory card and SIM cards ... SIM card of Reliance and one
.
memory card were taken out. It was found to be containing 2
SIM cards and memory card, therefore, there
agreement the
distributors were required to store the SIM Card and Recharge Coupons
in such a way as to clearly indicate at all times that ... prepaid SIM
Card/Recharge Coupons were owned by assessee. They were not
allowed to remove, obscure or delete in marks placed on prepaid SIM
Card
business of cellular mobile phone services and distribution of SIM cards
including prepaid and postpaid services. The prepaid services are in the
form of recharge ... cards. Only after the resale of those prepaid cards,
distributors would derive income. At the time of the assessee selling these
pre-paid cards
Assessing Officer came to the conclusion that supply and delivery of
SIM cards did not constitute sale & purchase but provision of services.
Accordingly, combined ... cards. Only after the resale of
those prepaid cards, distributors would derive income. At the time of the
assessee selling these pre-paid cards
stage, that according to him he had
earlier purchased two mobile sim cards for mobile hand sets when he
was posted at INS Mahish, Port ... mobile sim No. 8108770020. He also claimed to
have advised his wife to replace her old sim No. 9564784782 by the
new mobile sim
