2014 (10) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A.R.) JUDGEMENT Per: Mr. M.V. Ravindran; This appeal is directed against OIO No.STC/03/COMMR/AHD/2007-08, dt. 22.08.2007. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant herein is required to pay service tax only on the activation charges or has to pay the service tax on the entire amount collected. 4. At the outset, both s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me issue and is in appellant's case which is falling under the jurisdiction of the Cestat - Delhi. 7. On consideration of the submissions made by both sides and perusal of the records, we find that the service tax liability on the cost of the sim cards has been fastened on the appellant for the period April 2004 to March 2006 with interest and penalties. On the perusal of the judgment of the Ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e relevant period, we set aside the demand for the period prior to October 2005. As regards the demand from October 2005 to March 2006, we confirm demand alongwith the interest. It is the claim of the Counsel that assessee completely discharged the liability and produces evidence in support. The jurisdictional officers should consider the evidences produced by the appellant, on verification of the....