2018 (5) TMI 117

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....Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. 176/2008(STC)ID/Commr. (A)/Ahd. dated 31.12.2008 passed by Commissioner (Appeals) Central Excise & Service Tax - IV, Ahmedabad. A short issue involved in the present case for determination is whether the appellant is required to pay Service Tax on the value of SIM Card d....

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..... 4. We find that this Tribunal following the judgment of Hon'ble Supreme Court in the case of Idea Mobile Communication Ltd. (supra) has decided the issue against the appellant on merit, however, directed to restrict the demand for the normal period of limitation. The appellant in the present case claimed that they have paid the Service Tax for the normal period. However, they have not pai....