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TMI Blog2015 (11) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... ability, we remand the matter to the adjudicating authority to do so and direct the appellant to discharge such service tax as re-quantified along with interest - entire position of law as to taxability of the sim cards and value to be considered for such tax was agitated before the various judicial forum and had to be settled by the apex Court in the case of Idea Mobile Communication Ltd. (2011 (8) TMI 3 - SUPREME COURT OF INDIA ), we are of view that the appellant could have entertained a bonafide belief as to the sale of sim cards is not a taxable activity. Accordingly, we, by invoking the provisions of Section 80 of the Finance Act, 1994, set aside the penalties imposed by the lower authority. - Appeal disposed of. - APPEAL NO: ST/01/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cum-tax benefit treating the amount realized by them as inclusive of tax. The adjudicating authority did not agree with the contentions. We find that this issue is also no more res integra and is settled in favour of the appellant herein as held by the Tribunal in the case of Commissioner of Central Excise Customs, Patna vs. Advantage Media Consultant 2008 (10) STR 449 wherein it has been held as under: 3. Service tax is an indirect tax. As per this system of taxation, tax borne by the consumer of goods/services is collected by the assessee (manufacturer/service provider) and remitted to the Government. When the amount is collected for the provision of services, the total compensation received should be treated as inclusive of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the bench in appellants own case in appeal No. ST/426/2007 in final order No. ST/A/531/12 dated 04/07/2012. 7. For the limited purpose of re-quantification of the service tax liability, we remand the matter to the adjudicating authority to do so and direct the appellant to discharge such service tax as re-quantified along with interest. 8. This takes us to the penalty imposed on the appellant by the adjudicating authority. In view of the fact that the entire position of law as to taxability of the sim cards and value to be considered for such tax was agitated before the various judicial forum and had to be settled by the apex Court in the case of Idea Mobile Communication Ltd. (supra), we are of view that the appellant could ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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