2011 (5) TMI 541

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..... d.[2008 (9) TMI 292 - KERALA HIGH COURT] holding that the value of SIM cards supplied by mobile telephone service provider forms part of taxable service on which service tax is payable - Therefore, direct predeposit of Rs.14,00,000/- towards service tax demand within eight weeks from today and on such deposit, the requirement of predeposit of the balance amount of duty, interest and penalty stands .....

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..... cards supplied by mobile telephone service provider forms part of taxable service on which service tax is payable and the contention of the Ld. Counsel for the assessees that the activity is of sale of SIM cards is prima facie not acceptable in the light of the Hon'ble High Court of Kerala decision in the case of BPL Mobile Cellular Ltd. Vs. State of Kerala (2009-TIOL-555-HC-KERALA-VAT). In the .....

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