Service tax liability on the value of SIM card – SLP (C) No.24690/2009 filed by M/s. Idea Mobile Communication Ltd. against the Order of the Hon'ble High Court of Kerala – Reg.
F.No.V/DGST/21-30/Legal/10/2010/2698 Dated:- 29-4-2011 Order-Instruction
Service Tax
DIRECTORATE GENERAL OF SERVICE TAX
9th Floor, Piramal Chambers, Jijibhoy Lane, Parel, Lalbaug,
Mumbai 400 012
Dated: April 29, 2011
Sub: Service tax liability on the value of SIM card – SLP (C) No.24690/2009 filed by M/s. Idea Mobile Communication Ltd. against the Order of the Hon'ble High Court of Kerala – Reg.
The above SLP has been filed by M/s. Idea Mobile Communication Ltd. against the order dated 4.9.2008 of the Hon'ble High court of Kerala in Central Excise
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ropped proceedings to levy Sales Tax on SIM card in respect of other mobile phone operators who had challenged the levy of Sales Tax and a different stand cannot be taken in the case of the petitioner despite that they have remitted Sales Tax and consequently Service Tax is chargeable on the value of the SIM card.
The information received from various formations all over India, it is seen that while in most of the States/Zones, Service tax is being paid on the value of SIM cards, there are certain Zones/States where service tax is not being paid and the State authorities are collecting Sates Tax/VAT on these SIM cards.
In view of the practice followed in majority of the field formations on the issue and the matter being sub-judice, you ar
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