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M/s Bharati Tele-Ventures Ltd. Versus Commissioner of Service Tax, Mumbai

2016 (2) TMI 659 - CESTAT MUMBAI

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, credi .....

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the appellant. - Decided partly in favor of assessee. - Appeal No. ST/330/2012 - A/85261/16/STB - Dated:- 31-12-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Vinay Jain CA For the Respondent : Shri S L Karaliya, .....

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lity 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 agai .....

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aside the penalties imposed. He produces the copy of our judgment and order as reported at - 2015-TIOL-2616-CESTAT-MUM. 5. On perusal of the order dt. 24.9.2015, we find that the learned Counsel is correct in his submissions. Following the judgment o .....

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