2007 (4) TMI 98

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....eposit of service tax amounting to Rs. 78,27,798/- demanded by the Commissioner alongwith penalty Rs. 25,26,701/-The demand is for the period from July, 2002 to March, 2006. The issue involved viz., whether, service tax is payable on the value of SIM cards for the period July, 2002 to March, 2006 and whether service tax at the enhanced rate is liable to be paid in respect of vouchers and cards pos....

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....e tax was actually paid by the applicants and the date on which the service is actually availed of, the ld. Advocate drew our attention to various Circulars of Board requiring them to pay service tax on receipt of payment which can be paid at the rate prevalent at the time of payment of tax only. We, however, find that the circulars are silent regarding the relevant date for the purpose of determi....