9911796707
TMI Blog2017 (6) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ubscribers or not? - Held that: - The Tribunal noted that the issue had been settled by the decision of the Supreme Court in the petitioner’s case IDEA MOBILE COMMUNICATION LTD. Versus CCE. & C., COCHIN [2011 (8) TMI 3 - SUPREME COURT OF INDIA] and, therefore, held that the petitioner was liable to pay service tax. The Tribunal, however, held that the extended period of limitation is not invokable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner's case reported in 2011 (23) STR 433 (SC) and, therefore, held that the petitioner was liable to pay service tax. The Tribunal, however, held that the extended period of limitation is not invokable for the reason stated therein and consequently the demand for the extended period of limitation was set aside and the penalties were also set aside. The appeal was disposed of in the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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