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    <title>2018 (5) TMI 117 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD decided against the appellant on the liability to pay Service Tax on the value of SIM Card from August 2002 to June 2003, following the judgment of the Hon&#039;ble Supreme Court. However, the Tribunal directed to restrict the demand for the normal period of limitation. The appellant&#039;s appeal was allowed for verifying the amount of Service Tax with interest payable for the normal period, remanding the case for further action to the adjudicating authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359553</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD decided against the appellant on the liability to pay Service Tax on the value of SIM Card from August 2002 to June 2003, following the judgment of the Hon&#039;ble Supreme Court. However, the Tribunal directed to restrict the demand for the normal period of limitation. The appellant&#039;s appeal was allowed for verifying the amount of Service Tax with interest payable for the normal period, remanding the case for further action to the adjudicating authority.</description>
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