2019 (1) TMI 508

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....missioner ORDER Per: P. Anjani Kumar This application for ROM is directed against the CESTAT final order A/91424/2017 dated 07.12.2017 in appeal no. ST/85506/2017. 2. The learned Counsel for the Appellant has submitted that there were three issues involved in that appeal no.; I. Sale of sim cards. In this regard he submitted that Hon'ble Supreme Court in the case India Mobile Communication....

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....onfirmed. II. An issue of demand of service tax and international roaming services provided to persons coming to India Tribunal in the impugned order has set aside the demand. III. As regards the category of Business Auxiliary Service though the Tribunal has held that the same falls under business support service from 01.05.2016 and was being discharged by the Appellants. However, the Tribunal o....

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....      2 Roots Multiclean Ltd 2016 (336) E.L.T. 25 (Mad.) 3-6       3 Honda Siel Power Products Ltd 2008 (221) E.L.T 11(S.C.) 7-6       4 Stanlek Engineering Pvt. Ltd. 2008 (229) E.L.T. 61 (Bom.) 10       5 Atul Ltd 2016 (332) E.L.T 97 (Guj.) 11-12       6 Saurashtra Kutch Stock Exchange Ltd. 2008....

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....take apparent on record. Having held that penalty is not imposable, it cannot be held that penalty under Section 78 would be restricted to the extent of confirmation of demand. Regarding the other submissions of the Appellant about granting the come duty benefit or treating the VAT paid as service tax we find that the Tribunal as not discuss the same in the impugned order therefore, we find the sa....