2013 (6) TMI 369

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....R Per: D N Panda: Shri Narsimhan, learned Counsel in both the appeals says that causes of action in these two cases is common as to taxability of the SIM Card sale and services involved. The matter ultimately reached to Apex Court and that was resolved by judgment reported in Idea Mobile Communication Ltd. vs. CCE, Cochin - 2011 (23) S.T.R. 433 (S.C.). Before the controversy was resolved by ....

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.... proposition of law settled by Apex Court , he says that service tax liability may be confirmed without exposing the appellant to penalty in this appeal. 3. Considering above fair proposition of appellant and also looking to the journey the litigations have traveled to reach to the finality, it would not be proper to impose penalty for disputed question of law involved in the appeal. Accordingl....

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....sited with appropriate interest. Considering such a fair proposal and in view of the reasons stated aforesaid, we hold that the appellant shall be liable to discharge service tax demand for the normal period comprising September 2004 to March 2005 in respected undisputed category of taxable service provided as is held in adjudication order for that period, at the appropriate rate followed by inter....