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2014 (10) TMI 242 - AT - Service TaxSale of sim cards - Whether the appellant herein is required to pay service tax only on the activation charges or has to pay the service tax on the entire amount collected - Held that:- service tax liability on the cost of the sim cards has been fastened on the appellant for the period April 2004 to March 2006 with interest and penalties. On the perusal of the judgment of the Apex Court in the case of Idea Mobile Communications Limited (2011 (8) TMI 3 - SUPREME COURT OF INDIA), we find that the issue is now squarely settled against the appellant herein - demand of service tax with interest confirmed - penalties set aside - Decided partly in favour of assessee.
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