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2014 (2) TMI 331 - CESTAT AHMEDABADWaiver of pre deposit - Penalty u/s 76, 77 & 78 - Commission received for marketing sim cards - Held that:- The period involved in this case is from 01.04.05 to 31.03.09 and during the relevant period, there were various decisions of the Tribunal holding that the said activity of receiving commission or retaining part of the commission of sim cards would not amount to Business Auxiliary Services and no service tax liability arises. The said view stands reversed by the Hon’ble Supreme Court in the case of Idea Cellular. At this juncture, we find that the appellant could have been under a bonafide impression that they are not liable to pay service tax on the commission received on sim cards as there were various decisions in favour of the assessee on the ground of waiver of pre-deposit of the amounts involved - Stay granted.
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