2008 (4) TMI 287

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....ppellant. Smt. A. Vasudev, Jt. CDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - This stay application has been filed against the demand of Rs. 46,18,543/- for the period from April, 2004 to March, 2006 and penalties imposed on the appellants. The appellants are engaged in providing cellular telephone services in Gujarat Circle and paying service tax under the category of 't....

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.... Hon'ble Supreme Court in the BSNL case clearly lays down that if SIM cards are sold, their value cannot be included. The appellants also relied upon the judgment of the Tribunal in BPL Mobile Communication Ltd. v. CCE [2007 (7) S.T.R. 440 (T)] and Idea Mobile Communication Ltd. v. CCE [2006 (4) S.T.R. 132 (T)] wherein a view was taken that if sales tax was paid on the amount charged for SIM card,....