2017 (6) TMI 280

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l) The petitioner has challenged the order of the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh remanding the matter to the adjudicating authority for re-quantification of the demand of service tax payable by the petitioner. 2. The issue before the Tribunal was whether the petitioner was liable to pay service tax on the value of SIM cards sold to the subscribers or not. The Tribun....