2011 (2) TMI 658

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..... 30585 - CESTAT NEW DELHI) wherein it was held that if sales tax has been paid on SIM cards, no service tax liability is leviable for sale of SIM cards - Stay granted. - ST/385/2010 - ST/89/2011(PB) - Dated:- 14-2-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Ms. Sonal Bajaj, DR, for the Respondent. [Order per : Asho .....

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..... liability is leviable for sale of SIM cards. 3. Heard and considered. 4. After going through the case laws cited by the learned Advocate, in this case the facts are distinguishable from the case of Idea Mobiles (supra) and as held by this Tribunal in the case of Hutchison Max Telecom Pvt. Ltd., if SIM cards are sold and sales-tax/vat is paid thereon, service tax is not liable to be paid on th .....

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