https://www.taxtmi.com/caselaws?id=239741 The Tribunal upheld the demand for service tax on the gross amount charged for SIM cards/recharge coupons, rejecting the applicability of Notification No. 12/2003-ST. It also upheld the demand for differential service tax on advance rentals and balance talk time at the enhanced rates, but limited the demands to the normal period of limitation. Penalty under section 76 was sustained, while penalty under section 78 was set aside. The appeal was disposed of accordingly. en-us Fri, 07 Jun 2013 00:00:00 +0530 Tue, 11 Feb 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239741 The Tribunal upheld the demand for service tax on the gross amount charged for SIM cards/recharge coupons, rejecting the applicability of Notification No. 12/2003-ST. It also upheld the demand for differential service tax on advance rentals and balance talk time at the enhanced rates, but limited the demands to the normal period of limitation. Penalty under section 76 was sustained, while penalty under section 78 was set aside. The appeal was disposed of accordingly. Case-Laws Service Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239741