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2016 (2) TMI 659 - CESTAT MUMBAIAdjustment of excess amount paid towards demand - Service tax liability on the value of SIM cards sold by the appellant to their mobile subscribers - Held that:- Demand of service tax withe interest confirmed - levy of penalty waived - however, credit of excess amount of service tax paid allowed to be adjusted with the demand. - Lower authorities directed to work out the tax liability and the interest thereof and adjust the same against the deposit made and excess amount, if any, be refunded to the appellant. - Decided partly in favor of assessee.
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