TMI Blog2018 (4) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... cise & Customs, Cochin [2011 (8) TMI 3 - SUPREME COURT OF INDIA] maintained clearly that the amount received by the service provider towards Sim Card will form part of the taxable value for service tax - demand upheld. Extended period of limitation - penalty - Held that: - it is not a case invoking the extended period of limitation - as regards penalty, the issue was under litigation before aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise Customs, Cochin reported in 2011 (23) S.T.R.433 (S.C.) maintained clearly that the amount received by the service provider towards Sim Card will form part of the taxable value for service tax. 2. We have also inquired from learned Authorised Representative Shri K. Veerabhadra Reddy, JC (R) for Revenue as to whether the demand is within the period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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