TaxTMI 
TaxTMI 
2017 (12) TMI 1211
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.... providing Telecommunication services. The Appellant were issued three show cause notices proposing demand of service tax on following counts:- (i) Sale of Sim cards (ii) International roaming services provided in India to persons coming to India. (iii) Interconnection usage charges for calls ending on Appellants network. (iv) Providing infrastructure tower facilities to other cellular operators for erection of antenna, usage of tower rooms for installation of equipments, usage of generator sets etc. (v) recovery of amount of Rs. 52,410/- on illegally availed cenvat credit of education cess paid on customs duty. 3. The adjudicating authority dropped the demand in respect of interconnectivity c....
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....charging VAT liability alone on the value of SIM Cards. Therefore there is no scope of invoking extended period under Section 73 of Finance Act, 1994. That in their own case viz. IDEA MOBILE COMMUNICATION LTD. - 2012 (26) STR 27 (TRI DEL), the Tribunal has held that extended period is not invokable. He submits that they are also entitled for benefit of reduced tax by considering the value as cum tax and not liable for penalty. 4.1 In respect of demand on mobile communication services provided to persons coming to India, he submits that in case of M/s Vodfone Essar Cellular Ltd. - 2013 (31) STR 738 (TRI- MUM) and Vodafone India Ltd. - 2015 (37) STR 286 (TRI) the tribunal has held that the said services shall be considered as export of ser....
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....inable. In case of credit of education cess of custom duty he submits that the credit was reversed as the same was availed mistakenly. 5. Shri M. P. Damle, ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the demands are to be confirmed. 6. We have carefully considered the submissions made by both the sides. In case of service tax demand on sale of Sim cards, we find that as per the judgment of Honble Apex Court in the Appellants own case viz IDEA MOBILE COMMUNICATION LTD. Vs. COMMR. OF C. EX. & CUS., COCHIN - 2011 (23) S.T.R. 433 (S.C.) in Civil Appeal No. 6319 of 2011, decided on 4-8-2011, the Honble Apex court held service tax to be payable. However si....
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....stainable against the Appellant, the said demand of service tax and corresponding penalty and interest is set aside. 6.1 As regard demand of service tax on International roaming services provided to persons coming to India we find that the subscribers are not of the Appellant but of foreign telecom network operator. There is no contract between the Appellant and subscriber of foreign telephone operator. In such case when the service has not been given to any subscriber, the service tax demand cannot be made. Further we find that the issue is no more res-integra in the light of the Tribunal judgment in case of Vodafone Essar Cellular Ltd. - 2013 (31) STR 738 (TRI- MUM); Vodaphone India Ltd. - 2015 (37) STR 286 (TRI) and Fascel Limited - 2....