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TMI Blog2008 (2) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ard should have been added to activation charge for the purpose of payment of ST, is not justified – held that there should be no levy of service tax on the value of the SIM cards, because service tax is leviable on services not on goods - S/11 & 17/2001 and S/25/2002 - 133, 134 and 135/2008 - Dated:- 20-2-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per PG. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority and the first appellate authority sustained the demand. Hence these appeals. 2. Learned Counsel for the appellants submitted that the imported SIM cards were cleared on payment of Customs duty; that thereby the department recognised the SIM cards to be "goods"; that the sales tax authorities also recognised the same to be "goods" and that service tax was, therefore, not liable to be paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question whether SIM card was part of taxable service should be remanded to the original authority for fresh decision in the light of the Apex Court's judgment in BSNL's case. In this connection, learned SDR pointed out that this Bench had remanded a similar matter to the original authority in the case of Bharati Mobinet Ltd. v. Commissioner of Central Excise, Chennai [2007 (8) S.T.R. 256 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vy of service tax on the value of the SIM cards. For reaching this conclusion, the Tribunal relied on the Apex Court's ruling in BSNL's case. We find that, in the present case, there is one more factor which goes in favour of the assessee. The SIM cards imported by them were assessed to Customs duty and this duty was paid by the assessee. In this process, the department was recognising SIM car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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