2006 (4) TMI 62

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.... revenue. 2. The Tribunal set aside the penalty imposed by the authorities on the respondent by holding that the issue of levy of service tax in respect of service involved in the sale of SIM Card is not free from doubt. In this connection, the Tribunal referred to the judgments of the Kerala High Court and Allahabad High Court. As regards the judgment rendered by the Allahabad High Court, the ....

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....d the following principles: if the SIM card is not sold by the assessee to the subscribers but is merely part of the services rendered by the service providers, then a SIM card cannot be charged separately to sales tax. It would depend ultimately upon the intention of the parties. If the parties intended that the SIM card would be a separate object of sale, it would be open to the Sales Tax Author....

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....ne purpose fall within the power of a particular legislature may in another aspect and for another purpose fall within another legislative power.  There might be overlapping; but the overlapping must be in law. The same transaction may involve two or more taxable events in its different aspects.  But the fact that there is overlapping does not detract from the distinctiveness of the aspe....