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2014 (8) TMI 142 - AT - Service TaxWaiver of pre-deposit - Passive Telecom Infra Services - Held that:- Tribunal in the case of B.S.N.L. Vs. Commissioner of Central Excise, Jaipur-I [2012 (7) TMI 505 - CESTAT, NEW DELHI] held that Passive Telecom Infrastructure Services is more appropriately classifiable under Business Support Service where the present demand is in the Business Auxiliary Service and applicants are paying appropriate service tax after the introduction of business support service w.e.f. 1.5.2006. In view of this, we find that amount of ₹ 95,00,000/- deposited is sufficient for hearing of the appeal against the demand of International Inbound Roaming, Inter Usage Charges, Passive Telecom Infra Services and Credit availed on Customs Cess. Supply of Sim card - Held that:- sale of Sim Cards are not sale of goods but services and service tax is leviable as on supply of Sim Cards. Hence, the demand in respect of supply of Sim Cards is rightly made. - the applicants are directed to deposit 50% of the amount in respect of the supply of Sim Cards - stay granted partly.
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