https://www.taxtmi.com/caselaws?id=369890 The Tribunal upheld the inclusion of the value of SIM cards in the assessable value of the taxable service, the invocation of the extended period of limitation, and the imposition of penalties and interest. However, it remanded the matter for re-quantification of the demand of service tax after considering the service tax already paid by the appellants. The Tribunal also held that it could not permit the adjustment of VAT paid towards the demand for Service Tax. en-us Fri, 02 Nov 2018 00:00:00 +0530 Wed, 10 Apr 2019 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369890 The Tribunal upheld the inclusion of the value of SIM cards in the assessable value of the taxable service, the invocation of the extended period of limitation, and the imposition of penalties and interest. However, it remanded the matter for re-quantification of the demand of service tax after considering the service tax already paid by the appellants. The Tribunal also held that it could not permit the adjustment of VAT paid towards the demand for Service Tax. Case-Laws Service Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369890