Idea Mobile Communication Ltd. vs Commissioner Of Central Excise "," Cus","ms

Authority: Supreme Court Date: 2012-02-24 AY: 1997-98, 1998-99 Section: FA1994, 65(105)(zzzx) Acts: Finance Act 1994, Kerala General Sales-tax Act 1963, Central Excise Act 1944, Constitution of India Result: Revenue Citation: (2011) 243 CTR (SC) 1 : (2011) 59 DTR 209 Justices: Dr. Mukundakam Sharma "," Anil R. Dave, JJ. Appeal No: Civil Appeal No. 6319 of 2011*
Whether the value of SIM cards sold by mobile operators to subscribers is to be included in taxable service under section 65(105)(zzzx) of the Finance Act 1994 (service-tax) or taxable as sale of goods under sales-tax legislation --- Held: Yes, service-tax is payable as SIM cards have no intrinsic sale value and are supplied as part of telecommunication services, not as independent goods.

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