https://www.taxtmi.com/article/detailed?id=1880 The Tribunal considered whether VAT paid on SIM cards could be treated as compliance with pre-deposit obligations for service tax appeals under Section 35F of the Central Excise Act read with Section 83 of the Finance Act, and concluded that, because those Acts are special enactments, the Tribunal has no power to adjust VAT payments against service tax pre-deposit requirements; VAT payment was not accepted as sufficient compliance and the balance service tax with interest was required to be paid. en-us Fri, 07 Sep 2012 08:15:24 +0530 Fri, 07 Sep 2012 08:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1880 The Tribunal considered whether VAT paid on SIM cards could be treated as compliance with pre-deposit obligations for service tax appeals under Section 35F of the Central Excise Act read with Section 83 of the Finance Act, and concluded that, because those Acts are special enactments, the Tribunal has no power to adjust VAT payments against service tax pre-deposit requirements; VAT payment was not accepted as sufficient compliance and the balance service tax with interest was required to be paid. Articles Service Tax Fri, 07 Sep 2012 08:15:24 +0530 https://www.taxtmi.com/article/detailed?id=1880