(a) whether it is a fact that the companies providing cellular telephone
facilities are to pay service tax on the cost of SIM Cards;
(b) if so, whether the number of these companies have neither collected
the service tax from their subscribers nor paid the same to the Government;
(c) if so, the details thereof and the rate of service tax to be paid on cost of the SIM cards; and
(d) the number of such assesses in Central Excise Commissionerates that have also not collected the service tax on cost of the SIMS nor paid the same to Government indicating the amount so involved therein ?