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![Sale of Sim Cards by Reliance Communication Infrastructure Ltd. Not Telecommunication Service: CESTAT [Read Order] Sale of Sim Cards by Reliance Communication Infrastructure Ltd. Not Telecommunication Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Reliance-Communications.jpg)
Sale of Sim Cards by Reliance Communication Infrastructure Ltd. Not Telecommunication Service: CESTAT [Read Order]
In Reliance Communication Infrastructure Limited vs. Commissioner of Service Tax, the Mumbai Bench of the Customs Excise and Service Tax Appellate...


![Payment for acquiring ‘Copyrighted Article’ is not Royalty: ITAT Lays down Guidelines for Taxation of Royalty payments to Non-residents [Read Order] Payment for acquiring ‘Copyrighted Article’ is not Royalty: ITAT Lays down Guidelines for Taxation of Royalty payments to Non-residents [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Royalty-Taxscan-1.jpg)