https://www.taxtmi.com/caselaws?id=185531 Service tax was upheld on the disputed SIM card related services for the relevant periods, with interest, because the liability was treated as governed by the settled position declared by the Supreme Court. Penalty was waived, however, since the taxability issue had been the subject of conflicting decisions and the appellant's default was considered to have arisen in a bona fide area of legal uncertainty. The result was that the tax demand and interest were sustained, while relief was granted only on penalty. en-us Fri, 24 Feb 2012 00:00:00 +0530 Wed, 17 Aug 2016 16:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185531 Service tax was upheld on the disputed SIM card related services for the relevant periods, with interest, because the liability was treated as governed by the settled position declared by the Supreme Court. Penalty was waived, however, since the taxability issue had been the subject of conflicting decisions and the appellant's default was considered to have arisen in a bona fide area of legal uncertainty. The result was that the tax demand and interest were sustained, while relief was granted only on penalty. Case-Laws Service Tax Fri, 24 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185531