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2016 (2) TMI 659 - CESTAT MUMBAI

2016 (2) TMI 659 - CESTAT MUMBAI - TMI - Adjustment of excess amount paid towards demand - Service tax liability on the value of SIM cards sold by the appellant to their mobile subscribers - Held that:- Demand of service tax withe interest confirmed - levy of penalty waived - however, credit of excess amount of service tax paid allowed to be adjusted with the demand. - Lower authorities directed to work out the tax liability and the interest thereof and adjust the same against the deposit made a .....

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arding 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. Counsel fairly submits that the issue on merits is now squarely covered against them by the judgment of the Apex Court in the case of Idea Mobile Communication Ltd. He would also submit that in the appellant's own case this bench by final Order dt. 24.9.2015 has upheld the demand .....

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