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TMI Blog2017 (8) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... gross total amount received by the operator from the subscribers - the amount received by the cellular telephone company from its subscribers towards SIM Card will form part of the taxable value for levy of service tax, for the SIM Cards are never sold as goods independent from services provided - petition allowed. - Writ Petition Nos.15874 & 15875 of 2006 W.P.M.P.No.15654 & 15655 of 2006 - - - Dated:- 1-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. M. Hariharan For the Respondents : Mr. K. Venkatesh ORDER Heard Mr.M.Hariharan, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate for the respondents. 2. The legal issue, which arises for consideration, in these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on which service tax was being paid and could not be included within the purview of the sale. The Kerala High Court also dealt with the case of BPL, a service provider. According to BPL, it did not sell cellular telephones. As far as SIM cards were concerned, it was submitted that they had no sale value. A SIM card merely represented a means of the access and identified the subscribers. This was part of the service of a telephone connection. The Court rejected this submission finding that the SIM card was goods within the definition of the word in the State Sales Tax Act. 87. It is not possible for this Court to opine finally on the issue. What a SIM card represents is ultimately a question of fact, as has been correctly submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erlapping must be in law. The same transaction may involve two or more taxable events in its different aspects. But the fact that there is overlapping does not detract from the distinctiveness of the aspects. 19. There cannot be any dispute to the aforesaid position as the appellant itself subsequently has been paying service tax for the entire collection as processing charges for activating cellular phone and paying the service tax on the activation. The appellant also accepts the position that activation is a taxable service. The position in law is therefore clear that the amount received by the cellular telephone company from its subscribers towards SIM Card will form part of the taxable value for levy of service tax, for the SIM C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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