2013 (5) TMI 723

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....ative (Jt. CDR) JUDGEMENT Per. Archana Wadhwa:- After hearing both the sides, we find that the issue involved in the present appeal is inclusion of the value of SIM-Cards in providing the (communication) services by the appellant. Learned advocate appearing for the appellant fairly concedes that the issue stand decided against the appellant by the Hon'ble Supreme Court decision in the cas....

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....ourt's decision that since the issue is of bonafide interpretation and as such invocation of penal provision was not justified. We note that the grounds for penal provision and for invoking longer period of limitation are identical. As admittedly earlier decisions were in favour of the assessee, it cannot be held that there was any malafide intent on the part of the assessee. 9. The Hon'ble Sup....

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.... person to entertain a bonafide belief. In the circumstances, mis-statement or suppression of facts, if any, cannot said to be willful. 10. We note that the reliance by the learned SDR on the Hon'ble Gujarat Court's decision in the case of Neminath Fabrics reported as 2010 (256) ELT 369 (Guj.) is not correct inasmuch as the issue involved in that case as also in the case of decision of the Apex....