2018 (4) TMI 1099

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..... AR) ORDER Per Archana Wadhwa: The short issue required to be decided in the present appeal  is as to whether the value of Sim Card would become a part of the Telephone Services being provided by the appellants. We note that the issue is no more res integra and stands decided against the assessee by Hon'ble Supreme Court decision in the case of M/s. Idea Mobile Communication Ltd. Vs Com .....

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..... ous authorities and as such it cannot be said that there was any malafide on the part of the appellants. The issue got settled only with the declaration of law by the Hon'ble Supreme Court. As such, in the circumstances, we are of the view that benefit of section 80 is required to be extended to the appellants. Accordingly, we set aside the penalty imposed upon them. Appeal is disposed of in t .....

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