Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 345 - AT - Service TaxExtended period of limitation - penalty - Valuation - inclusion of value of SIM cards sold by the appellant during the period 01.04.2006 to 31.12.2006 - HELD THAT:- The issue whether the appellant is required to pay service tax on the value of SIM cards or not, has been settled on 04.08.2011 by the Hon’ble Apex Court in the case of Idea Mobile Communication Ltd [2011 (8) TMI 3 - SUPREME COURT]; therefore, extended period of limitation is not invokable. Admittedly, in this case, whole of demand is confirmed against the appellant by invoking extended period of limitation - On limitation itself, impugned order is not sustainable, accordingly, the same is set aside - Appeal allowed - decided in favor of appellant.
|