Supreme Court of India
Idea Mobile Communication Ltd. v. C.C.E. & C., Cochin
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
From the 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 .. it was taxable as sale of goods under the Sa/es Tax Act - Held: The amount received by the cellular telephone . ,,. 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 -
Where later benches applied it
Of those, 1 referred to
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