2015 (11) TMI 728

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....nt : Shri D. Nagvenkar, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Original No: 48/BR-48/Th-I/2011 dated 21/09/2011 passed by the Commissioner of Central Excise, Thane I. 2. Heard both the sides and perused the records. It transpires that the issue involved in this case is whether the value of sim cards sold by the appellant herein to th....

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....ice tax liability to be confirmed against the appellant. The appellant has been claiming the benefit of cum-tax benefit treating the amount realized by them as inclusive of tax. The adjudicating authority did not agree with the contentions. We find that this issue is also no more res integra and is settled in favour of the appellant herein as held by the Tribunal in the case of Commissioner of Cen....

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....legislated in the following terms with effect from 18/04/2006 in Section 67(2) of the Finance Act, 1994 as amended: 67(2). Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as with the addition of tax payable, is equal to the gross amount charged. ....

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....ase in appeal No. ST/426/2007 in final order No. ST/A/531/12 dated 04/07/2012. 7. For the limited purpose of re-quantification of the service tax liability, we remand the matter to the adjudicating authority to do so and direct the appellant to discharge such service tax as re-quantified along with interest. 8. This takes us to the penalty imposed on the appellant by the adjudicating authori....