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of <h1>Supreme Court to Review Service Tax on SIM Cards After Kerala High Court's Order Against Idea Mobile Communication Ltd.</h1> M/s. Idea Mobile Communication Ltd. filed a Special Leave Petition (SLP) against the Kerala High Court's order, which mandated service tax on SIM card values despite the company having paid sales tax. The Central Excise Appeal had previously overturned a tribunal decision exempting the company from service tax due to sales tax payments. The High Court ruled that service tax is applicable, as sales tax proceedings were dropped for other operators following a Supreme Court judgment. The circular instructs field formations to issue protective demands for service tax on SIM cards to ensure government revenue, noting inconsistent practices across states.
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