2017 (11) TMI 1653

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..... id ERCs/SIM cards to the public - reliance placed in the case of Goyal Automobiles [2016 (2) TMI 725 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.53538/2014 - Final Order No.58144/2017 - Dated:- 22-11-2017 - Shri S. K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) For the Appellant : Shri A.K. Batra, Advocate F .....

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..... edings initiatedagainst the appellant resulted in confirmation of service tax liability along with penalty. 3. We have hard both the sides and perused the appeal records. 4. We note that similar issue has come up for consideration in many appeals before this Tribunal. It has been held that when telecom operators discharged the service tax on the whole MRP value of ERCs/SIM Cards, there could .....

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