Service tax liability on the value of SIM card – SLP (C) No.24690/2009 filed by M/s. Idea Mobile Communication Ltd. against the Order of the Hon'ble High Court of Kerala – Reg.

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..... Dated: April 29, 2011 Sub: Service tax liability on the value of SIM card SLP (C) No.24690/2009 filed by M/s. Idea Mobile Communication Ltd. against the Order of the Hon'ble High Court of Kerala Reg. The above SLP has been filed by M/s. Idea Mobile Communication Ltd. against the order dated 4.9.2008 of the Hon'ble High court of Kerala in Central Excise Appeal No. 20/2006. The issu .....

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..... hone operators who had challenged the levy of Sales Tax and a different stand cannot be taken in the case of the petitioner despite that they have remitted Sales Tax and consequently Service Tax is chargeable on the value of the SIM card. The information received from various formations all over India, it is seen that while in most of the States/Zones, Service tax is being paid on the value of S .....

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