9911796707
TMI Blog2015 (12) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... this case seems to be incorrect as the issue was being agitated before the judicial forum. Accordingly, we hold that the show-cause notice which invokes the extended period for demand of service tax from the appellant-assessee needs to be set aside and we do so. However, for the demand within the period of limitation from the date of issuance of show-cause notice we hold that the appellant-assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for disposal even in the absence of any representation from the respondent-assessee. 3. After hearing learned D.R. and perusal of the records, it transpires that the issue is regarding service tax liability for the period October 2004 to September 2009 on the commission received by the respondent from BSNL for the sale of SIM cards. We find that show cause notice has been issued on 16.04.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that the issue is regarding the service tax on BSNL recharge coupons which is settled in favour of revenue by the decision of the Kerala High Court in the case of Idea Mobile Communication Ltd. 2010 (9) STR 18 (Ker) and upheld by Apex Court. During the period in question, the issue was agitated before various judicial forum and there were many conflicting views by various benches. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice we hold that the appellant-assessee is liable to pay the service tax liability along with interest. To that extent we reject the appeal filed by the appellant-assessee. 4.4 As regards the penalty imposed, we find that the appellant-assessee could have entertained a bonafide belief on the service tax liability on the recharge coupons as there were many conflicting decisions by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
