Is there a way to do SMS from the PC with iOS?
Is there a way to implement handoff to iOS so my PC running windows can send iMessage/SMS through bluetooth and iOS cellular data connections. This is analogous to MightyText on PC does to Android hardware and cellular service.
I know I can do iMessage on the Mac, but I do not own that hardware and would also like to do SMS from my PC over iOS.
There is currently no way to send SMS from a PC or a Mac.
As you mentioned you can currently send iMessages from a Mac, and you will be able to send both iMessages and SMS from a Mac once OS X Yosemite is released (according to apple.com)
EDIT:
A quick Google search for "send iphone sms from pc" found this: http://www.myphonedesktop.com/
I think what you are really looking for is a way to do iMessage from a windows computer. iMessage is not the same thing as SMS. SMS has a lot of limitations compared to iMessage which is why Apple created iMessage.
There are some sketchy looking tools that claim to do this on Windows, but I suggest caution.