I suggest you to use android:priority="999"
in your AndroidManifest.xml as follows,
<receiver
android:name="com.application.reciever.SMSReceiver"
class="com.application.reciever.SMSReceiver" android:exported="true">
<intent-filter android:priority="999" >
<action android:name="android.provider.Telephony.SMS_RECEIVED" />
</intent-filter>
</receiver>
This way your application get's priority on SMS Receive event.
public class SMSReceiver extends BroadcastReceiver
{
@Override
public void onReceive(Context mContext, Intent intent)
{
// Your code to play music
}
}