2011 (9) TMI 151

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ld. Commissioner (Appeals), after ascertaining compliance ordered as above, will restore the appeal to its original number and decide the matter on merits. - ST/537/2011 - - - Dated:- 30-9-2011 - MR.M.V. RAVINDRAN, DR. P. BABU, JJ. Represented by: Shri S.J. Vyas, Adv. for Assessee. Shri R. Nagar, SDR for the Revenue. Per: M.V. Ravindran: This Stay Petition is filed for waiv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vices rendered by the appellant seems to be covered by the judgment of Hon'ble Supreme Court in the case of Idea Mobile Communication Ltd - 2011-IND LAW-SC-478 (SC), holding that sale of SIM cards cannot be considered as services rendered. It is the submission that extended period may not be invocable in this case 5. We are unable to comment on the merits of the case as well as on the point of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X