9911796707
TMI Blog2013 (6) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, this appeal is allowed partly confirming the tax demand followed by interest to be payable as that shall be applicable during relevant time waiving the penalty imposed in adjudication. - ST/41 & 292 of 2006 - FINAL ORDER NO.ST/A/161-162/2012 - Dated:- 2-3-2012 - D N Panda And Rakesh Kumar, JJ. For the Appellant : Shri B L Narsimhan, Adv. For the Respondent : Shri B L Soni, DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to whether any service element was involved for activating the SIM Card. Learned Counsel also says that the appellant had discharged its tax liability as soon as it could work out its liability on a conceivable basis. 2. In appeal No.ST/41 of 2006, argument of learned Counsel is that show cause notice was issued on 24/07/2000 for the period 1997-1998 to 1999-2000. Fairly agreeing to the propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1/4/2003 to 31/3/05 and the notice dated 29/12/05 comprised the period 1/4/05 to 31/09/05. 5. In so far as the show cause notice dated 1/12/05 is concerned, learned Counsel fairly states that liability in this case arises for the normal period comprising September 2004 to March 2005. Even in such a situation penalty may not be confirmed but the tax liability may be directed to be deposited wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waived. For the reasons aforesaid, we also direct that service tax for the undisputed category of service provided in the adjudication shall be realized from the appellant for the period covered by the show cause notice dated 29/12/2005 followed by interest at appropriate rate. There shall also be waiver of penalties in this case. In the result, both appeals are allowed granting relief to the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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