TMI Blog2020 (6) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon ble Apex Court in the case of Idea Mobile Communication Ltd [ 2011 (8) TMI 3 - SUPREME COURT ]; therefore, extended period of limitation is not invokable. Admittedly, in this case, whole of demand is confirmed against the appellant by invoking extended period of limitation - On limitation itself, impugned order is not sustainable, accordingly, the same is set aside - Appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter was adjudicated. Demand of service tax was confirmed along with interest and penalty was also imposed. The appellant is in appeal against the said order and contesting the same on the ground of limitation. 3. The learned Counsel for the appellant submits that the issue whether on the value of SIM cards the appellant is required to pay service tax or not, was settled by the Hon ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Communication Ltd (supra); therefore, we hold that extended period of limitation is not invokable. Admittedly, in this case, whole of demand is confirmed against the appellant by invoking extended period of limitation. Therefore, on limitation itself, impugned order is not sustainable; accordingly, the same is set aside. 7. In result, the appeal is allowed with consequential relief, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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