2013 (6) TMI 384

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..... sp;           Per:-D.N. Panda- Ld. Counsel is fair to state that the appellant shall deposit the tax amount for the normal period since debatable issue of taxability of the SIM card sale and services involved therein could finally come to rest by apex court's judgement in Idea Mobile Communication Ltd. Vs CCE Cochin - 2011 (23) STR 433 (SC). He .....

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..... of limitation. The demand for the normal period shall be followed by interest. Penalties shall not be exigible in view of peculiar facts and circumstances of the case as has been held by Tribunal in the order cited by ld. Counsel and agreed by Revenue. Thus, appeal is partly allowed to the extend indicated above. (Reasons of the decision and the decision pronounced in open court on 7.6.2012)
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