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2016 (4) TMI 894 - AT - Service TaxQuantum of Service tax liability - Eligibility for cum-tax benefit - Appellant claiming benefit treating the amount realized by them as inclusive of tax - Held that:- the appellant is eligible for cum-tax benefit and therefore service tax liability and interest thereof needs to be recalculated by the lower authority in view of the various decisions of Tribunal. Therefore, for limited purpose of re-quantification of the service tax liability, the matter is remanded to the adjudicating authority. Imposition of penalty - taxability of the sim cards and value to be considered for such tax - Held that:- the appellant could have entertained a bonafide belief as to the sale of sim cards is not a taxable activity. Therefore, in view of the decision of this bench in the case of Bharti Airtel Ltd., the penalties are set aside by invoking the provisions of Section 80 of the Finance Act, 1994. - Appeal disposed of
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