2014 (8) TMI 142

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....ri K S Mishra, Addl. Commissioner (AR) PER : S S Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax of Rs. 4,52,12,710/-, interest and penalties. Following amounts are confirmed in respect of the following services. Sr.No. Description of service Category of service Demand raised Demand dropped Demand confirmed 1 2 ....

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....m Infra Services, The applicants were charged under Business Auxiliary Services whereas the Tribunal in the case of B.S.N.L. Vs. Commissioner of Central Excise, Jaipur-I reported in 2013(31) STR 707 (Tri.-Del.) held that the activity undertaken by the assessee, which is similar to the applicant is taxable under the category of Business Support Service. Hence, the demand in respect of Passive Telec....

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.... S.T.R. 86 (Tri. - Mumbai) whereby Tribunal held after relying upon the decision of Kerala High Court  2010 (19) S.T.R. 18 (Ker.) upheld by the Supreme Court in the case of Idea Mobile Communication Ltd. Vs. Commr. Of C.Ex. & Cus., Cochin reported in 2011 (23) STR 433 (S.C.) held that sale of Sim Cards are not sale of goods but services and service tax is leviable as on supply of Sim Cards. H....

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....s Cess. 7. In respect of Rs. 14,004,262/- which is in respect of supply of Sim Card, we find now the issue is settled by the Hon'ble Supreme Court in favour of the Revenue. The decision of a Kerala High Court in the case of Commr. Of C.Ex., Cochin Vs. Idea Mobile Communication Ltd. reported in 2010 (19) S.T.R. 18 (Ker.) is upheld by the Hon'ble Supreme Court. In view of the above decisi....