TMI Blog2006 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. ST/18/2003 - Final Order No.978/2006 - Dated:- 25-5-2006 - [Order] - This appeal arises from OIA No. 23/03, dated 31-3-2003 by which service tax has been levied on the ground that assessee is rendering services on cellular phones. That they did not reveal that they had not incorporated the activation charges in the form of price of SIM card which they are collecting from thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to contest on the levy of sales tax as the same has already been paid. 3. Learned DR submits that the matter can be remanded to the authorities to reconsider the aspect of the levy of sales tax. 4. Learned Counsel in counter submitted that they are not challenging the levy of sales tax and conceded that the item sold by them are goods and once sales tax have been levied, there cannot be levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e upon this field." 5. The learned Counsel submits that sales tax being State subject, therefore, the centre cannot claim Service Tax on that item. 6. On a careful consideration, we notice that the assessee is not contesting the levy of sales tax. They have already paid the sales tax. It follows that service tax is not leviable on the item on which sales tax ha' been collected. In terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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