TMI Blog2017 (6) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the petitioner’s case IDEA MOBILE COMMUNICATION LTD. Versus CCE. & C., COCHIN [2011 (8) TMI 3 - SUPREME COURT OF INDIA] and, therefore, held that the petitioner was liable to pay service tax. The Tribunal, however, held that the extended period of limitation is not invokable - It is for the assessing authority to ascertain whether there were any taxable services or not - matter rightly rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC) and, therefore, held that the petitioner was liable to pay service tax. The Tribunal, however, held that the extended period of limitation is not invokable for the reason stated therein and consequently the demand for the extended period of limitation was set aside and the penalties were also set aside. The appeal was disposed of in the following terms:- As the respondent has not collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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