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2017 (12) TMI 1211 - AT - Service TaxSale of SIM cards - demand of service tax - extended period of limitation - Held that: - as per the judgment of Honble Apex Court in the Appellants own case viz IDEA MOBILE COMMUNICATION LTD. Vs. COMMR. OF C. EX. & CUS., COCHIN [2011 (8) TMI 3 - SUPREME COURT OF INDIA] it was held service tax to be payable - However since the issue was in dispute in many cases before the Tribunal, particularly in Appellants own case in Idea Mobile Communication Ltd. [2012 (8) TMI 565 - CESTAT, NEW DELHI], the tribunal set aside the demands for the extended period - the demands of service tax on sale of sim cards raised by invoking extended period and penalty to that extent is not sustainable against the Appellant. Demand of service tax - International roaming services provided to persons coming to India - Held that: - the subscribers are not of the Appellant but of foreign telecom network operator. There is no contract between the Appellant and subscriber of foreign telephone operator. In such case when the service has not been given to any subscriber, the service tax demand cannot be made - demand set aside. Business auxiliary Service - Held that: - the services of giving space on towers for erection of antenna, usage of tower rooms for installation of equipments, usage of generator sets etc by the Appellant would fall under the category of Business Support Service - the adjudicating authority shall scrutinize the service tax payment made by the Appellant and shall communicate the deficiency to the Appellant who shall make payment of the same alongwith interest. Penalty - Held that: - the Appellant shall be liable to penalty u/s 78 to the extent of the service tax amount stand confirmed. However the penalty u/s 77 is reduced to ₹ 5,000/-. Appeal disposed off.
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