1. Both the appeals arise in common question of law and arise from respective Orders-in-Appeal Nos. 34/2006 ST dated 2-3-2006 and 33/2006 ST dated 28-2-2006 by which Service Tax has been confirmed on the appellants on the ground that they have not paid the service tax in respect of pre-paid SIM cards sold by them on behalf of BSNL. The appellants contended that the sale of pre-paid SIM Cards does not attract service tax. The learned Counsel submits that the very issue has already been considered by this Bench in the case of South East Corpn. v. CC, CE & ST [Final Order No. 610 of 2007, dated 25-5-2007]. This Bench has held that the service tax cannot be levied as the appellants were carrying on the activity of sale of pre-paid SIM cards.

2. The learned DR reiterates the findings of the Commissioner (Appeals).

3. On a careful consideration of the submissions made by both the sides, I find that the issue is covered by this Bench’s Final Order No. 610/2007 dated 25-5-2007 rendered in the case of South East Corpn. (supra). The finding portion of the said order is re-produced herein below:-

"2. I have heard both the sides in the matter. I am of the considered opinion that the appellan