2006 (5) TMI 17

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....03, dated 31-3-2003 by which service tax has been levied on the ground that assessee is rendering services on cellular phones. That they did not reveal that they had not incorporated the activation charges in the form of price of SIM card which they are collecting from their subscribers while computing the value of taxable services. The matter was adjudicated by the Kerala High Court confirming pa....

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....bmits that the matter can be remanded to the authorities to reconsider the aspect of the levy of sales tax. 4. Learned Counsel in counter submitted that they are not challenging the levy of sales tax and conceded that the item sold by them are goods and once sales tax have been levied, there cannot be levy of service tax as there is mutual exclusivity in terms of Apex Court in the case of Gujar....