TMI Blog2004 (8) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-2004 - [Order per: P.S. Bajaj, Member (J)]. - In this appeal, the appellants have made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has confirmed the service tax of Rs. 3,28,250/- on them with interest and penalty under Section 76 of the Act. 2. We have heard both the. sides. 3. The service tax demand has been confirmed against the appellants for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f SIM card sold by the appellants to their subscribers has been rightly confirmed against them. The ld. Counsel has, no doubt, made reference to a Notification No. 12/2003-ST, dated 20-6-2003, vide which service tax in respect of materials sold by the service provider to the recipient of service, had been exempted, but this notification came into force only on 1st of July, 2003. Whereas in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period in dispute had also been disclosed. This evasion of the service tax by the appellants was detected by the department ultimately. The contention of the Counsel that the appellants had been working under the bona fide belief that such service i.e. sale of SIM cards to the subscribers, was not taxable, cannot be accepted. There was nothing on the record to suggest if the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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