https://www.taxtmi.com/caselaws?id=352942 The appeal challenged service tax demands on the sale of SIM cards, international roaming services, and under the category of Business Auxiliary Service. The Tribunal set aside the demands beyond the limitation period, citing relevant judgments. Recovery of wrongly availed CENVAT credit was acknowledged by the appellant. Penalties under Sections 77 and 78 of the Finance Act, 1994 were imposed, with a reduction under Section 77. The appeal was disposed of with the pronouncement made on a specific date, ultimately setting aside the demand and corresponding penalty. en-us Thu, 07 Dec 2017 00:00:00 +0530 Thu, 04 Jan 2018 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352942 The appeal challenged service tax demands on the sale of SIM cards, international roaming services, and under the category of Business Auxiliary Service. The Tribunal set aside the demands beyond the limitation period, citing relevant judgments. Recovery of wrongly availed CENVAT credit was acknowledged by the appellant. Penalties under Sections 77 and 78 of the Finance Act, 1994 were imposed, with a reduction under Section 77. The appeal was disposed of with the pronouncement made on a specific date, ultimately setting aside the demand and corresponding penalty. Case-Laws Service Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352942