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TMI Blog2016 (4) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... n This appeal is directed against Order-in-Original no. 56/STC-1/SKS/11-12 dated 31/01/2012 passed by the Commissioner of Service Tax, Mumbai. 2. Heard both the sides and perused the records. It transpires that the issue involved in this case is whether the value of SIM cards sold by the appellant herein to their mobile subscribers is to be included in taxable service under Section 65(105)(zzzx) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of cum-tax benefit treating the amount realized by them as inclusive of tax. The adjudicating authority did not agree with the contentions. We find that this issue is also no more res integra and is settled in favour of the appellant herein as held by the Tribunal in the case of Commissioner of Central Excise & Customs, Patna vs. Advantage Media Consultant - 2008 (10) STR 449 wherein it h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 as amended : "67 (2). Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as with the addition of tax payable, is equal to the gross amount charged." 4. This principle has all along been relevant and had to be applied. In the circumstances, we find no re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of re-quantification of the service tax liability, we remand the matter to the adjudicating authority to do so and direct the appellant to discharge such service tax as re-quantified along with interest. 8. This takes us to the penalty imposed on the appellant by the adjudicating authority. In view of the fact that the entire position of law as to taxability of the sim cards and value to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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