2012 (4) TMI 131

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....endent (AR) Per: Ashok Jindal: The appeal as well as the stay application have been filed by the appellant before us. 2. Today, only the stay application is listed before us. But, after hearing both the sides at length, we find that the appeal itself can be disposed of at this stage. Therefore, as agreed by both sides, we take up the appeal for final disposal after waiving the requirement....

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....order, the appellant is before us. 4. It is contended on behalf of the appellant that on the same activity of selling of SIM cards they have to pay VAT to the State Government and under bona fide belief, service tax was also paid under the same challans. Therefore, mistake occurred on their part and in fact the appellant has paid the service tax regularly. Therefore, due to communication gap th....