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2011 (5) TMI 541 - AT - Service TaxWaiver of pre-deposit - inclusion of value of SIM cards in the activation charges of connectivity of Cell phone - Held that:- No prima facie case for total waiver has been made out in the light of the decision of the Hon'ble High Court of Kerala in the case of CCE, Cochin Vs. Idea Mobile Communications Ltd.[2008 (9) TMI 292 - KERALA HIGH COURT] holding that the value of SIM cards supplied by mobile telephone service provider forms part of taxable service on which service tax is payable - Therefore, direct predeposit of Rs.14,00,000/- towards service tax demand within eight weeks from today and on such deposit, the requirement of predeposit of the balance amount of duty, interest and penalty stands waived and recovery thereof stayed pending the appeal.
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