2008 (1) TMI 255

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..... g paid sales tax on SIM card value, were not liable to pay service tax on such value - grant waiver of pre-deposit and stay of recovery in respect of the service tax and penalty - S/178/2007 - 55/2008 - Dated:- 22-1-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) S/Shri S. Muthuvenkataraman and M. N. Bharathi, Advocates, for the Appellant. Shri N. J. Kumaresh, SDR, .....

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..... nd sales tax is not. Thus the issue is contentious. But the assessee is armed with two decisions of coordinate Benches of this Tribunal viz. BPL Mobile Communications v. CCE, Mumbai - 2007 (7) S.T.R. 440 (Tri.) = 2007-TIOL-435-CESTAT-MUM. and Idea Mobile v. CCE - 2006 (4) S.T.R. 132 (Tri.) = 2006-TIOL-857-CESTAT-BANG., wherein it was held that the said assessees, having paid sales tax on S .....

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