9911796707
TMI Blog2006 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax has been levied on the ground that assessee is rendering services on cellular phones. That they did not reveal that they had not incorporated the activation charges in the form of price of SIM card which they are collecting from their subscribers while computing the value of taxable services. The matter was adjudicated by the Kerala High Court confirming payment of service tax, penalty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the authorities to reconsider the aspect of the levy of sales tax. 4. Learned Counsel in counter submitted that they are not challenging the levy of sales tax and conceded that the item sold by them are goods and once sales tax have been levied, there cannot be levy of service tax as there is mutual exclusivity in terms of Apex Court in the case of Gujarat Ambuja Cement Ltd. v. UOI [2006 (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, therefore, the centre cannot claim Service Tax on that item. 6. On a careful consideration, we notice that the assessee is not contesting the levy of sales tax. They have already paid the sales tax. It follows that service tax is not leviable on the item on which sales tax ha' been collected. In terms of the Apex Court judgment and the paragraph quoted (supra) the appellants contention is req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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