2013 (6) TMI 384 - AT - Service Tax

Sale of SIM Cards - bonafide belief - extended period of limitation - Held that - following the decision in f Bharti Hexacom Ltd. Vs CCE Jaipur 2013 (6) TMI 369 - CESTAT NEW DELHI levy of service tax for the normal period is confirmed annulling the demand relating to extended period of limitation. - Partly decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT CHENNAI ruled that the appellant must deposit tax amount for the normal period due to the debatable issue of taxability of SIM card sale and services. The imposition of penalty was waived due to the appellant's bonafide belief and agreement by both sides. The adjudication order was modified to confirm service tax for the normal period, annul the demand for the extended period, and exempt penalties. The decision was pronounced on 7.6.2012.