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2014 (9) TMI 460 - HC - Service TaxLevy of service tax on SIM Cards - tribunal held that where service provider voluntarily paid sales tax on the value of SIM cards no service tax would be levied - Telephone services - extended period of limitation - Held that:- In view of decision of Supreme Court in the case of Idea Mobile Communication [2011 (8) TMI 3 - SUPREME COURT OF INDIA], the entire value of the transaction i.e., value of activation charges plus value of SIM cards could be subjected only to Service Tax and not to Sales tax. Although the decision of the Apex Court practically concludes the issue therein, nevertheless, the appellant raised a plea of limitation levying demand on the assessee. Since it is pure question of fact, we feel that there could be no inhibition to confirm the demand order of the Customs, Excise and Service Tax Appellate Tribunal. - Decided against the revenue.
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