2020 (6) TMI 345

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..... e Present for the Respondent: Mr. Atul Handa, Authorised Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order and contesting that the extended period of limitation is not invokable and no penalty is imposable on them. 2. The facts of the case are that a demand of Rs. 4,17,269/- has been confirmed on account of inclusion of value of SIM cards sold by the .....

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..... ubmission that extended period is not invokable, therefore whole of demand is barred by limitation and imposed demand is to be set aside. 4. On the other hand, the learned A.R. for the Revenue reiterates the findings in the impugned order. 5. Heard the parties and considered the submissions. 6. We find that the issue whether the appellant is required to pay service tax on the value of SIM cards .....

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