2026 (3) TMI 973

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....tion 83 of the Finance Act, 1994, against the final order dated 30.12.2016 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, whereby the order in Original has been upheld. 2. The appellant is an output Telephone service provider as defined under Chapter V of the Finance Act, 1994 and is also a Government of India undertaking. It is engaged in the activities of sale of postpaid & prepaid SIM cards, collection of postpaid bills and sale of recharge coupons to the customers with a view to providing telephone services to its customers. The appellant pays service tax at the rates applicable and notified by the Government of India from time to time. For the first time, the service tax on the output telephone service ha....

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.....5.2003. 5. Being aggrieved by the aforesaid order the appellant preferred an appeal before the Commissioner (Appeals), which came to be dismissed on 20.10.2010. Thereafter, the appellant challenged the order dated 20.10.2010 before the CE&GC Appellate Tribunal. The appellant remained unsuccessful before the Tribunal, as by the impugned order the appeal was dismissed. Hence, this appeal before this Court. 6. The appellant has proposed following substantial questions of law:- "(1) Whether in facts and circumstances of the present case, the learned Tribunal is legal and correct while passing the impugned order that the erstwhile provisions of the Finance Act, 1994 will be applicable on the Appellant as prevalent during the mate....

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....ond the period prescribed under Clause (b) of sub-section (1) of Section 73 of the Finance Act. Show-cause notice dated 29.9.2008 is in respect of the period involving from May 2003 to October, 2003. Even if the condition prescribed under sub-section (1) of Section 73 is not fulfilled, then the normal period of limitation for issuing a show-cause notice is one year from the relevant date. The appellant is paying the service tax at the rate of 5% for the period from May, 2003 to October, 2003, the details of which are as follows:- Month Value Service Tax paid @ 5% May' 03 13,81,506 65,786 June' 03 14,80,050 1,04,177 July' 03 59,94,408 2,85,448 Aug'03 55,52,007 1,58,667 Sep'0....