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2018 (12) TMI 439 - AT - Service TaxNature of transaction - Sale or service - sale of post paid SIM - registration of post paid SIM - sale of Anant plan (Life time prepaid SIM) - Levy of service tax - time limitation - Held that:- The issue is squarely covered by Hon’ble Apex Court judgment in the case of M/s. Idea Mobile Communication Ltd. vs Union of India [2011 (8) TMI 3 - SUPREME COURT OF INDIA], where it was held that The position in law is therefore clear that the amount received by the cellular telephone company from its subscribers towards SIM Card will form part of the taxable value for levy of service tax, for the SIM Cards are never sold as goods independent from services provided - Demand of service tax upheld. Time Limitation - Held that:- The appellant have not put forward any evidence to show that the fact of ‘sale of SIM card’ etc. and its value not being included in the taxable value, was in the knowledge of the department - Since the appellant have been working under self-assessment mechanism and if they are having any doubt in their mind, they should have sought clarification from the department regarding the includibility of the sale value of SIM and other plans in the taxable value for levy of Service Tax. However, they have failed to do that - plea that the demand is hit by period of limitation is not acceptable. Appeal dismissed - decided against appellant.
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