2016 (2) TMI 659

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..... ran This appeal is directed against Order-in-Original No. 55/STC-1/SKS/11-12 dated 31/1/2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the discharge of service tax liability on the value of SIM cards sold by the appellant herein to their mobile subscribers as provided under Section 65(105)(zzzx) of the Finance Act, 1994 or otherwise. 4. Ld. C .....

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..... upheld and we do so. To that extent, the appeal filed by the appellant is rejected. 6. As regards penalty, since the issue was of an interpretation issue, we set aside the penalties imposed by the adjudicating authority following our own judgment in the appellant's own case. 7. Ld. Counsel submits that they have already deposited the amounts with the Revenue of the same may be adjusted towar .....

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