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of <h1>SIM Card Sales Tax Challenge: Petitioner Wins Reconsideration of Show Cause Notice After Tribunal Precedent Review Decision</h1> <h3>The Commissioner, Office of the Commissioner of Central Excise and Service Tax, Bharat Sanchar Nigam Limited (BSNL)</h3> HC disposed of writ petition challenging service tax demand on SIM card sales. Court directed first respondent to reconsider show cause notice within ... Calling for the records of the First Respondent - challenge to SCN issued by the First Respondent under Finance Act, 1994 seeking to recover service Tax on service sim cards sold by the Petitioner for BSNL (Bharat Sanchar Nigam Limited) - HELD THAT:- Since the Petitioner has cases in their favour, the Petitioner should approach the First Respondent for Adjudication of Show Cause Notice under the Finance Act by citing the decisions. The First Respondent is directed to pass appropriate order within a period of three months from the date of receipt of a copy of this order. While passing the order, the Respondents shall keep in mind the cited orders - Petition disposed off. The Madras High Court, through Justice C. Saravanan, disposed of the writ petition seeking issuance of a Writ of Certiorari to quash the First Respondent's Order No. 4/2010 (Revision) dated 09.07.2010, which involved a Show Cause Notice under the Finance Act, 1994 for recovery of service tax on service SIM cards sold by the Petitioner for BSNL. The Petitioner contended that BSNL, as the ultimate service provider, had already collected and paid the service tax, negating any further tax demand on the Petitioner.The Court noted that multiple prior decisions of the Tribunal and appellate authorities supported the Petitioner's position. The Respondent acknowledged no contrary decisions exist. The Court held that the Petitioner should seek adjudication from the First Respondent on the Show Cause Notice, relying on the cited decisions. The First Respondent was directed to pass an appropriate order within three months, ensuring the Petitioner is given an opportunity to file a reply and be heard.The writ petition was disposed of with no costs, emphasizing that the Respondent must consider the prior orders before adjudication.
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