2006 (1) TMI 31

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..... er No. 44/2006 - Dated:- 18-1-2006 - This appeal has been filed by M/s. DSS Mobile Communications Ltd., Chennai challenging the Order-in-Appeal passed by the Commissioner (Appeals) on 19.05.2004. The issue raised in the show-cause notice was that the following charges have been omitted to be included in the taxable value for the purpose of payment of service tax for the period August 1997 to Marc .....

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..... cess of Transmission in respect of Mobile Phones. The contention of the Appellant WPC charges paid to DOT is not service is not acceptable as this is also charged ultimately from the customers directly or indirectly for providing continuous paging services though paid initially to DOT and collected from the customers latter. As per Section 67 which is an inclusive section, valuation of taxable .....

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..... ies upon the Kerala High Court judgment in the case of Escotal Mobile Communications Ltd. Vs. Union of India, 2004 (177) ELT 99 (Ker.) which concluded as under: (b) Both the selling of the SIM card and the process of activation are 'services' provided by the mobile cellular telephone companies to the subscriber, and squarely fall within the definition of 'taxable service' as defined in Section 6 .....

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