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2008 (12) TMI 143 - CESTAT NEW DELHIThe Hon'ble Supreme Court in the case of Bharat Sanchar Nigam Ltd. observed that what a Sim Card represents is a question of fact. It is also observed that if the Sim Card is not sold by the assessee to the subscribers but is merely part of services rendered by the service providers, then a Sim Card cannot be charged separately to sales tax. In the present case, we find that the adjudicating authority had not disputed that Spice Communication Pvt. Ltd. paid the service tax on the activation and there is no dispute about the sale of Sim cards. It appears that Sim Card would be separate object of sale. Notification No. 13/03 (supra) extended the exemption benefit to sale of goods. Hence, the Commissioner (Appeals) has rightly set aside the demand of tax for the period from 1.7.03 to 30.6.04
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