JUDGMENT Chitra Venkataraman, J. 1. The Revenue is on Civil Miscellaneous Appeal as against the order dated 27.08.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, made in Order No.1053/2007, raising the following questions of law: "1. Whether the decision of the Tribunal that no service tax is leviable on the value of SIM Cards under Chapter V of Finance Act, 1994 if the service provider voluntarily paid sales tax on the value of SIM cards is justifiable when the assessing authorities decided that service tax is leviable upon the value of SIM cards under the provisions of Finance Act, 1994, enacted by the Parliament under the power vested upon it vide Entry 97 of Schedule 7 to the Constitution? 2. Whether the decision of the Tribunal that no service tax is leviable under the category of Telephone services on the value of SIM cards under Chapter V of Finance Act, 1994 is justified in view of the decision of the Hon'ble Supreme Court in the case of B.S.N.L. vs. UOI [2006 (2) S.T.R. 161 (SC)] and the decision of the Tribunal in the case of Bharati Cellular Ltd. vs. CCE [2005 (179) E.L.T. 334 (Tri. Del)]? 3. Whether the Tribunal is justified in holding that the service provider can raise other objections before the original authority during the de-nova adjudication proceedings when it observed that these objections were not raised before the lower authorities during the original adjudication proceedings?" 2. The assessee is a service provider falling under the category of 'telephone service'. Taking a view that the charges towards SIM card be viewed as processing charges for activating the cell phone and hence, liable to service tax under the category of telephone services as defined in Section 65(111) of Finance Act, 1994, a show cause notice was issued by the Revenue demanding a sum of Rs.7,93,457/- being the service tax involved on the sale value of SIM cards under Section 73(1)(a) of the Finance Act, 1994 and interest involved under Section 75 of Finance Act, 1994 and also proposing to impose penalty under Sections 76 and 78 of Finance Act, 1994. On the proposal confirmed by the Joint Commissioner, the assessee preferred an appeal before the Commissioner of Customs, Central Excise and Service Tax (Appeals) and thereafter to the Customs, Excise and Service Tax Appellate Tribunal and claimed that it had been paying sales tax on the SIM card value during the period under dispute, consequently, they had not questioned the Revenue under the sales tax. The assessee also contended that the show cause notice did not specify the category of taxable service in respect of which demand was raised. Considering the liability incurred under the Sales Tax Enactment, the assessee contended that there was no liability to pay service tax. However, before the Customs, Excise and Service Tax Appellate Tribunal, the assessee pointed out to the decision reported in 2006 (2) STR 161 (SC) – Bharat Sanchar Nigam Ltd. v. Union of India, wherein the Supreme Court pointed out that if SIM Cards were goods on which sales tax had been levied they would not be exigible to service tax. The assessee also placed reliance on the decision in Idea Mobile Communication Ltd. v. CCE Trivandrum 2006 (4) STR 132 (Tri.-Bang.), wherein it was held that when the assessee was not contesting the levy of sales tax on SIM cards and therefore, service tax was not leviable thereon. On the basis of the decisions relied on, the assessee contended that no service tax could be levied on SIM card value. 3. In the background of the facts pleaded, the Customs, Excise and Service Tax Appellate Tribunal held that the original authority should ascertain the facts and take a final decision after providing an opportunity to the assessee as to whether the assessee had been paying sales tax during the period under consideration; in case, it was found that the assessee had paid sales tax on SIM card value during the period of dispute, then the assessee would not be liable to pay service tax. The Customs, Excise and Service Tax Appellate Tribunal directed the Adjudicating Authority to consider the plea of limitation as regards the demand of tax. Thus, the Customs, Excise and Service Tax Appellate Tribunal set aside the orders of the authorities below and restored the matter to the file of the Adjudicating Authority for fresh consideration. Aggrieved by the same, the present appeal is before this Court. 4. Thus, the Customs, Excise and Service Tax Appellate Tribunal set aside the orders of the authorities below and restored the matter to the file of the Adjudicating Authority for fresh consideration. Aggrieved by the same, the present appeal is before this Court. 4. Learned standing counsel for the Revenue placed before this Court the judgment of the Supreme Court reported in 2011 (12) SCC 608 – Idea Mobile Communication Limited vs. Commissioner of Central Excise and Customs, Cochin, wherein the Apex Court considered the levy of sales tax on the sale of SIM cards and held that SIM cards are considered part and parcel of services they provide. The charges paid by the subscribers for procuring a SIM card are generally processing charges for activating cellular phone and consequently, the same would be included in the value of the SIM card. The Apex Court further held that value of SIM cards forms part of activation charges as no activation is possible without a valid functioning of a SIM card and the value of the taxable service is calculated on gross total amount received by operator from subscribers. Thus, the entire value of the transaction i.e., value of activation charges plus value of SIM cards could be subjected only to service tax and not to sales tax. In the light of the above facts, learned standing counsel submitted that the issue of levy of sales tax on the sale of SIM cards is no longer res integra and the order of the Customs, Excise and Service Tax Appellate Tribunal needs to be set aside. 5. Although the decision of the Apex Court practically concludes the issue therein, nevertheless, the appellant raised a plea of limitation levying demand on the assessee. Since it is pure question of fact, we feel that there could be no inhibition to confirm the demand order of the Customs, Excise and Service Tax Appellate Tribunal. Thus, in so far as the order of the Customs, Excise and Service Tax Appellate Tribunal with regard to period of limitation is concerned, the Adjudicating Authority may consider the levy of service tax in accordance with the judgment of the Apex Court in 2011 (12) SCC 608 – Idea Mobile Communication Limited vs. Commissioner of Central Excise and Customs, Cochin. 6. The Civil Miscellaneous Appeal stands disposed of. No costs.