https://www.taxtmi.com/caselaws?id=355325 The Tribunal found that the sale of SIM cards was not subject to service tax, but commission and incentives received were taxable under Business Auxiliary Service. As there was no suppression of facts or intent to evade tax, the extended limitation period was not applicable. Penalties under Section 76 were set aside due to a reasonable cause for the failure to discharge tax liability. The matter was remanded for reworking tax liability for the normal period, providing the appellant with a reasonable opportunity to be heard. The appeal was disposed of accordingly. en-us Fri, 09 Feb 2018 00:00:00 +0530 Tue, 13 Feb 2018 06:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355325 The Tribunal found that the sale of SIM cards was not subject to service tax, but commission and incentives received were taxable under Business Auxiliary Service. As there was no suppression of facts or intent to evade tax, the extended limitation period was not applicable. Penalties under Section 76 were set aside due to a reasonable cause for the failure to discharge tax liability. The matter was remanded for reworking tax liability for the normal period, providing the appellant with a reasonable opportunity to be heard. The appeal was disposed of accordingly. Case-Laws Service Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355325