TMI Blog2012 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Act, read with Section 83 of the Finance Act - Tribunal have no power to adjust such payments as the same is created under the Special Act i.e., Customs Act, Finance Act and Central Excise Act - applicant directed to make pre-deposit - penalties under the Finance Act shall remain stayed during the pendency of the appeal. - ST/29 OF 2012 - S/355/2012/CSTB/C-I - Dated:- 21-2-2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges on which they are paying service tax. 3. The Revenue is of the view that SIM card is an instrument which provides services only for activation of mobile phone without which the mobile phone cannot function. Therefore, the sale of SIM card is a part of service. Therefore, a show-cause notice was issued to the applicant to include the value of the SIM card in the assessable value of the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a [2012] 35 STT 453/21 taxmann.com 219 (Kar.), Union of India v. K.G. Khosla Co. Ltd. [1979] 43 STC 457 (SC) and Bharat Heavy Electricals Ltd. v. Union of India [1996] 102 STC 373 (SC). He also submitted that in their own case for the earlier period, this Tribunal has allowed their appeal holding that on the amount on sale of SIM card, service tax is not leviable in Hutchison Max Telec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant be asked to make full pre-deposit for consideration of the appeal. 6. He also requested that as the issue has attained finality, therefore, the appeal be dismissed. 7. After carefully considering the submissions made by both sides, we are of the view that in the case of Idea Mobile Communication Ltd. , cited ( supra ), the Hon'ble Apex Court has confirmed the view taken by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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