https://www.taxtmi.com/caselaws?id=271031 The tribunal dismissed the appeal, ruling that service tax was payable based on demand letters treated as invoices. The extended time period for demand was deemed valid, and the correct valuation method was upheld. The appellant could claim a refund if charges set by TDSAT were below Rs. 0.10 per SMS/MMS. en-us Mon, 04 Jan 2016 00:00:00 +0530 Wed, 28 Sep 2016 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271031 The tribunal dismissed the appeal, ruling that service tax was payable based on demand letters treated as invoices. The extended time period for demand was deemed valid, and the correct valuation method was upheld. The appellant could claim a refund if charges set by TDSAT were below Rs. 0.10 per SMS/MMS. Case-Laws Service Tax Mon, 04 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271031