Service tax is payable on Sale of SIM cards, no sales tax – even if Sales tax is wrongly paid, Service Tax is payable – Supreme Court

Does this decision, rather the ratio, not weigh in favor of the view/clinches once for all the often still being debated point – that,’service’ and ‘sale’ are mutually excluding concepts; and even if a transaction involves ‘sale’ and ‘service’ what is exigible to ‘sales tax’ cannot be subjected once over to ‘service tax’,and vice versa?