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2017 (6) TMI 280 - HC - Service TaxValidity of order of CESTAT remanding the order - whether the petitioner was liable to pay service tax on the value of SIM cards sold to the subscribers or not? - Held that: - The Tribunal noted that the issue had been settled by the decision of the Supreme Court in the petitioner’s case IDEA MOBILE COMMUNICATION LTD. Versus CCE. & C., COCHIN [2011 (8) TMI 3 - SUPREME COURT OF INDIA] and, therefore, held that the petitioner was liable to pay service tax. The Tribunal, however, held that the extended period of limitation is not invokable - It is for the assessing authority to ascertain whether there were any taxable services or not - matter rightly remanded - petition dismissed - decided against petitioner.
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