TMI Blog2014 (8) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ternational Inbound Roaming, Inter Usage Charges, Passive Telecom Infra Services and Credit availed on Customs Cess. Supply of Sim card - Held that:- sale of Sim Cards are not sale of goods but services and service tax is leviable as on supply of Sim Cards. Hence, the demand in respect of supply of Sim Cards is rightly made. - the applicants are directed to deposit 50% of the amount in respect of the supply of Sim Cards - stay granted partly. - ST/85506/2014-Mum - Stay Order No. S/644/2014-WZB/C-I(CSTB) - Dated:- 16-6-2014 - S S Kang And P S Pruthi, JJ. For the Appellant : Shri S S Gupta, CA For the Respondent : Shri K S Mishra, Addl. Commissioner (AR) PER : S S Kang Heard both sides. 2. Applicant filed this app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The contention of applicant is that applicant had already paid an amount of ₹ 95,00,000/- demand in respect of International Inbound Roaming, Inter Usage Charges (IUC), Credit availed on Customs Cess. The contention is that in respect of Passive Telecom Infra Services, The applicants were charged under Business Auxiliary Services whereas the Tribunal in the case of B.S.N.L. Vs. Commissioner of Central Excise, Jaipur-I reported in 2013(31) STR 707 (Tri.-Del.) held that the activity undertaken by the assessee, which is similar to the applicant is taxable under the category of Business Support Service. Hence, the demand in respect of Passive Telecom Infra Services is not sustainable. 4. In respect of the main demand of ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e where the present demand is in the Business Auxiliary Service and applicants are paying appropriate service tax after the introduction of business support service w.e.f. 1.5.2006. In view of this, we find that amount of ₹ 95,00,000/- deposited is sufficient for hearing of the appeal against the demand of International Inbound Roaming, Inter Usage Charges, Passive Telecom Infra Services and Credit availed on Customs Cess. 7. In respect of ₹ 14,004,262/- which is in respect of supply of Sim Card, we find now the issue is settled by the Hon'ble Supreme Court in favour of the Revenue. The decision of a Kerala High Court in the case of Commr. Of C.Ex., Cochin Vs. Idea Mobile Communication Ltd. reported in 2010 (19) S.T.R. 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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