2012 (8) TMI 73

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.... Premanand Das for the Respondent. ORDER Ashok Jindal, Judicial Member - The applicant is seeking for waiver of pre-deposit of Rs. 6,18,10,184/- of service tax confirmed against them along with interest and various penalties under the Finance Act, 1994 by the Commissioner of Service Tax, Mumbai. 2. The applicant is a service provider under the category of telecommunication service an....

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....ollowing the decision of Idea Mobile Communication Ltd. v. CCE & C. [2011] 32 STT 262/12 taxmann.com 307 (SC). 4. Shri Bharat Raichandani, Ld. Advocate for the applicant appeared before us and submitted that during the pendency of the stay application, the department has already recovered Rs. 3.8 crores and they have already paid Rs. 4.00 crores as sales tax/VAT for the sale of the SIM card. Th....

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....the Hon'ble High Court of Bombay in appeal filed by the Revenue. 5. On the other hand, Shri Premanand Das, Ld. Commissioners (AR) appeared on behalf of the Revenue and submitted that the issue has taken finality in the case of Idea. Mobile Communication Ltd. cited (supra) wherein the Hon'ble Apex Court was of the view that the SIM card having no intrinsic sale value and is supplied to customers....

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....of the "service" rendered by the service provider to the subscriber. We also are not convinced with the contention of the Ld. Counsel that the amount paid as sales tax be considered as sufficient compliance of Section 35F of the Central Excise Act, read with Section 83 of the Finance Act. As this Tribunal have no power to adjust such payments as the same is created under the Special Act i.e., Cust....