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2016 (2) TMI 608 - AT - Service TaxDemand of service tax on the value of SIM cards while rendering “telecommunication services” between September 2002 and March 2006 - Held that:- SIM cards do not have a function other than as a service unextricably linked to the activation thereof which is itself acknowledged as a taxable service. - The appellant’s contention in the grounds of appeal that discharge of VAT obligation to the state government will relieve them of tax liability under Finance Act, 1994 is, therefore, not tenable. Cenvat Credit - duty paying documents - address and name is different on the face of most of the Invoices - Held that:- the onus vests on the claimant of credit to evidence the receipt of such services at such premises as are pertinent to the taxable services being rendered. Goods permit a certain ease of ascertainability by the tax officer; services are not easily amenable to such authentication and mere evidence of amalgamation of an entity with appellant will not suffice for the purpose of Rule 9(2) of CENVAT Credit Rules, 2004 without evincing place of receipt of input service as the place pertinent to supply of output service. The claim of the appellant fails rendering the order of the original authority unassailable on this count. Taxability of charges on roaming facility availed by customers of overseas service provider while in India - Held that:- the tax was not being collected and paid into the Consolidated Fund of India since the introduction of the tax in 1994 and the Central Government has decided to regularize this industry practice prevailing for the period upto January 2007. The appellant being a licencee who has been conforming to the trade practice, is also a beneficiary of this magnanimity. Impugned order is not upheld on this count. Extended period of limitation is not invokable - Decided partly in favor of assessee.
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