Case Law Details
Case Name : Idea Mobile Communication Ltd. Vs C.C.E. & C., Cochin (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
Idea Mobile Communication Ltd. Vs C.C.E. & C., Cochin (Supreme Court of India)- Amount received by the cellular telephone company from its subscribers towards SIM Card will form part of the taxable value for levy of service tax, for the SIM Cards are never sold as goods independent from services provided. They are considered part and parcel of the services provided and the dominant position of the transaction is to provide services and not to sell the material i.e. SIM Cards which on its own but without the service would hardly have any value at all. Thus, it is established from the recor...
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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?