2025 (5) TMI 650

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....e Mr.Justice Mohammed Shaffiq For the Petitioner : Ms.Ramya.M for M/s.Mcgan Law Firm For the Respondents : Mr.K.Mohanamurali Senior Panel Counse (for R1) Not ready in notice reg.R2 ORDER The present writ petition is filed challenging the show cause notice proposing to levy service tax on distribution of pre-paid and post-paid cellular connections of BSNL, in other words, sim cards. ....

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..... 6. Order in M.P. No.1 of 2008 in W.P(MD). No. 4014 of 2008 dated 29.04.2008. 7. Order in M.P. No.2 to 2 of 2008 in W.P. Nos. 12791 to 12796 of 2008 dated 27.05.2008. 8. Final Order No.977 of 2008 dated 04.09.2008. 9. Final Order No.1484 of 2008 dated 30.12.2008. 10. Order in Appeal No.5/205/2006 dated 01.05.2009. 11. Order in M.P. No.1 of 200....

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.... in S.L.P(C)Nos.16551-16555 of 2012, wherein it was held as under: "Delay condoned. Applications seeking amendment of cause title are allowed. It is argued on behalf of the States of Andhra Pradesh and Telangana that the impugned judgment so far as it holds that Sales Tax is not leviable on Value Added Services and SIM Cards cannot be supported. Learned senior counsel ha....

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....t only the judgment in "Idea Mobile Communication" but also the judgments of this Court in "Bharat Sanchar Nigam Ltd. vs. Union of India" [2006(2) SCR 823], "Associated Cement Companies Ltd. vs. Commissioner of Customs" [2001 (1) SCR 608] and "Tata Consultancy Services vs. State of A.P." (relied upon by the revenue). The High Court, however, remitted the matter for consideration for ascer....