9911796707
TMI Blog2025 (5) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Petitioner : Ms.Ramya.M for M/s.Mcgan Law Firm For the Respondents : Mr.K.Mohanamurali Senior Panel Counse (for R1) Not ready in notice reg.R2 ORDER The present writ petition is filed challenging the show cause notice proposing to levy service tax on distribution of pre-paid and post-paid cellular connections of BSNL, in other words, sim cards. 2. At the outset, it is submitted by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Order in M.P. No.2 to 2 of 2008 in W.P. Nos. 12791 to 12796 of 2008 dated 27.05.2008. 8. Final Order No.977 of 2008 dated 04.09.2008. 9. Final Order No.1484 of 2008 dated 30.12.2008. 10. Order in Appeal No.5/205/2006 dated 01.05.2009. 11. Order in M.P. No.1 of 2009 in W.P. No. 9645 of 2009 dated 24.06.2009. 12. Order in M.P. No. 1 of 2010 in W.P. No. 61 and 62 of 2010 dated 06.01.2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the States of Andhra Pradesh and Telangana that the impugned judgment so far as it holds that Sales Tax is not leviable on Value Added Services and SIM Cards cannot be supported. Learned senior counsel has relied upon the judgment of this Court in "Tata Consultancy Services vs. State of A.P." [(2005) 1 SCC 308] where it was held that the medium on which software is embedded (apart from the so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs" [2001 (1) SCR 608] and "Tata Consultancy Services vs. State of A.P." (relied upon by the revenue). The High Court, however, remitted the matter for consideration for ascertainment of facts relating to levy of sales tax on non-refundable deposits and refundable deposits. It also held that the transactions relating to telephone sets, modems and caller IDs instruments are subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In view thereof, the petitioner would submit his reply to show cause notice within four weeks from the date of receipt of a copy of this order. Respondents shall pass orders taking into account the objections filed and after affording the petitioner a reasonable opportunity of hearing, in accordance with law and bearing in mind the above judgments. 5. The writ petition stands disposed of. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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