TMI Blog2006 (4) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... O.28 OF 2006 - - - Dated:- 4-4-2006 - R. M. LODHA J. P. DEVADHAR,JJ. [Order].P.C .Heard Mr.R.V.Desai, the learned senior counsel for the revenue. 2. The Tribunal set aside the penalty imposed by the authorities on the respondent by holding that the issue of levy of service tax in respect of service involved in the sale of SIM Card is not free from doubt. In this connection, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court to opine finally on the issue. What a SIM card represents is ultimately a question of fact, as has been correctly submitted by the States. In determining the issue, however the assessing authorities will have to keep in mind the following principles: if the SIM card is not sold by the assessee to the subscribers but is merely part of the services rendered by the service providers, then a SI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doctrine merely deals with legislative competence. As has been succinctly stated in Federation of Hotel Restaurant Assn. of India v. Union of India (SCC pp.652-53, paras 30-31) " ... subjects which in one aspect and for one purpose fall within the power of a particular legislature may in another aspect and for another purpose fall within another legislative power. * * * There might be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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