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TMI Blog2008 (4) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... uded for the purpose of levy of service tax - therefore a prima facie case has been made out by the appellants for waiver of pre-deposit – stay granted - ST/198/2007 - S/422/2008-WZB/AHD - Dated:- 22-4-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri B.L. Narsimhan, Advocate, for the Appellant. Smt. A. Vasudev, Jt. CDR, for the Respondent. [Order per: B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service. The order of the Commissioner has been challenged on the ground that principles of natural justice has not been observed; SIM cards are goods and are sold for a price and sales tax has been paid; the view that a SIM card is essentially activating device is not based on any sustainable evidence; the judgment of the Hon'ble Supreme Court in the BSNL case clearly lays down that if SIM card ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the judgment of this Tribunal in Bharti Televentures Ltd. [2007 (8) S.T.R. 24 (T)] and Bharti Hexacom Ltd. [2006 (4) S.T.R. 324 (T)]. 3. We find that all these judgments are relevant and consistent view has been taken that if SIM cards have been charged to sales tax, the cost of the SIM card would (sic)(not) be included for the purpose of levy of service tax. Therefore a prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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