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2018 (5) TMI 117 - AT - Service TaxExtended period of limitation - Service Tax on the value of SIM Card during relevant period from August, 2002 to June, 2003 - Held that - The appellant in the present case claimed that they have paid the Service Tax for the normal period. However, they have not paid the demand for the extended period of limitation and prays for setting aside the same on ground of limitation - appeal is allowed by way of remand for the limited purpose of verification of the amount of Service Tax with interest payable for the normal period.
Issues involved: Determination of liability to pay Service Tax on the value of SIM Card during a specific period.
Analysis: The judgment by the Appellate Tribunal CESTAT AHMEDABAD involved an appeal against an Order-in-Appeal passed by the Commissioner (Appeals) Central Excise & Service Tax - IV, Ahmedabad. The central issue was whether the appellant was required to pay Service Tax on the value of SIM Card from August 2002 to June 2003. The appellant argued that the issue was covered against them by a judgment of the Hon'ble Supreme Court and a previous decision of the Tribunal. The Tribunal, following the Supreme Court's judgment, decided against the appellant on merit but directed to restrict the demand for the normal period of limitation. The appellant claimed to have paid the Service Tax for the normal period but not for the extended period, seeking to set aside the demand for the extended period on grounds of limitation. The appellant's representative cited the judgment of the Hon'ble Supreme Court in the case of Idea Mobile Communication Ltd. and a previous decision of the Tribunal to support their argument. The Tribunal acknowledged that the issue was decided against the appellant on merit but directed to restrict the demand for the normal period. The appellant had paid the Service Tax for the normal period but not for the extended period, leading to a request to set aside the demand for the extended period based on limitation. Consequently, the impugned order was set aside, and the appeal was allowed for the limited purpose of verifying the amount of Service Tax with interest payable for the normal period, remanding the case to the adjudicating authority for further action.
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