This works for me.
Notice the info action, it will tell you if the chat-plan is extension is matching.
It could be that mod_sms is not loaded or it could be that message never hits the required context.
<context name="profile">
<extension name="demo">
<condition field="to" expression="^(.*)$">
<action application="send"></action>
<action application="info"></action>
</condition>
</extension>
</context>
This is what you are looking for in the console log.
2014-03-14 10:36:29.375410 [INFO] mod_sms.c:336 Processing text message drEvil->miniMe in context profile
Chatplan: miniMe parsing [profile->demo] continue=false