sale of SIM cards and MOTS cards for the assessment, year 1997-98 onwards. Apart from contending that providing of SIM cards or MOTS cards ... amount charged for supplying the SIM card. In the case of pre-paid cards, the cost of the card as well as the activation charge
Tribunal, cancelling the demand of service tax on the value
of SIM cards sold by the respondent to their mobile subscribers. We
have heard Asst ... computer chip having it's own SIM number on which telephone
number can be activated. SIM card is a device through which customer
gets
their behalf, the
3rd accused obtained a mobile phone sim card bearing no.7411790579,
which was used by the 1st accused. Accused ... which was originally issued to PW13. Later, he
had lost the sim card. It is further alleged that the accused 1 and 2
purchased
proved by the purchase of mobile
phones, in which the SIM cards obtained by
impersonation has been used. The conviction and
Crl.A.Nos.1232 ... District, the northern
most district of the State, from where the SIM cards
were also issued
conn. 2
connections are given to the customers through distribution of Sim
Cards which on insertion in the hand set (mobile phone) of the
customer ... collection of document of identity of the customer, delivery of Sim
Cards for giving connection to the customer, collection of charges etc.,
are done
sale of SIM cards and MOTS cards for the assessment year 1997-98 onwards. Apart from contending that providing of SIM cards or MOTS cards ... amount charged for supplying the SIM card. In the case of pre-paid cards, the cost of the card as well as the activation charge
MO28 phones) and with CDR details
from MO23 series SIM cards have failed to put forth any
reliable evidence incriminating the appellant.
● Reliance placed ... MO28) used by
the appellant and the deceased and SIM cards (MO23). This is
corroborated by the testimony of PW35 and PW36
statement of the appellant,
belonged to the deceased.
# Recovery of MO10 SIM cards from the jeans/ pants of the
appellant from a barbershop purportedly based ... said SIM till
13.06.2013 could not be collected from the service provider. The
report stated that no documents concerning the said SIM cards like
copies
statement of the appellant,
belonged to the deceased.
# Recovery of MO10 SIM cards from the jeans/ pants of the
appellant from a barbershop purportedly based ... said SIM till
13.06.2013 could not be collected from the service provider. The
report stated that no documents concerning the said SIM cards like
copies
Shamsudheen @ Bapputty vs State Of Kerala on 31 March, 2021
Bench: K.Vinod Chandran , M
