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2018 (4) TMI 1099 - CESTAT CHENNAIValuation - includibility - whether the value of Sim Card would become a part of the Telephone Services being provided by the appellants? - Held that: - the issue is no more res integra and stands decided in the case of M/s. Idea Mobile Communication Ltd. Vs Commissioner of Central Excise & Customs, Cochin [2011 (8) TMI 3 - SUPREME COURT OF INDIA] maintained clearly that the amount received by the service provider towards Sim Card will form part of the taxable value for service tax - demand upheld. Extended period of limitation - penalty - Held that: - it is not a case invoking the extended period of limitation - as regards penalty, the issue was under litigation before authorities and as such it cannot be said that there was any malafide on the part of the appellants - penalty not warranted. Appeal allowed in part.
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