2009 (7) TMI 802

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; Shri Rajesh Kumar, C.A., for the Appellant. Shri V.P. Raja Ram, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts. Service tax of Rs. 2,68,576/- Penalty of Rs. 2,68,576/- 2.Heard both sides and perused the records. 3. The issue involved in this case is regarding th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f SIM cards by the applicant. The said SIM cards are purchased by him from BSNL. Learned Chartered Accountant's contention is that the issue is now covered by the decision of this Bench in the case of Vallamattam Communications v. CCE, Cochin - 2008 (12) S.T.R. 267 (Tri.-Bang.) and the decision of the Coordinate Bench in Chennai in the case of R. Venkataraman v. CCE, Trichy - 2009 (13) S.T.R. 187 ....