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2013 (5) TMI 723 - AT - Service TaxValuation - inclusion of the value of SIM-Cards in providing the (communication) services by the appellant. - extended period of limitation - held that:- The Hon’ble Supreme Court in the case of Jaiprakash industries Ltd. vs. CCE, Chandigarh reported in [2002 (11) TMI 92 - SUPREME COURT OF INDIA] has observed that when there is a bonafide doubt as regards the non-excisability of the goods due to divergent views of the High Courts, extended period of five years cannot be invoked. By applying the ratio of law declared in the above decisions, we find that since the earlier decisions of the Tribunal were in favour of the assessee, it has to be held that there was bonafide doubt about the non inclusion of the cost of SIM card in the value of services. If that be so, no malafide can be attributable to the appellant so as to invoke the extended period of limitation. - demand set aside - decided in favor of assessee.
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