IDEA CELLULAR LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged the order of the Customs, Excise and 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 Tribunal noted that the issue had been settled by the decision of the Supreme Court in the petitioner's case reported in Idea Mobile Communication Ltd. v. Commissioner 2011 (23) S.T.R. 433 (S.C.) and, therefore, held that the petitioner was liable to pay Service Tax. The Tribunal, however, held that the extended period of limitation is not in vocable for the reason stated therein and consequently the demand for the extended period of limitation was set aside and the penalties were also set aside. The appeal was disposed of in the following terms:-

(3.) All that the Tribunal has done is to remand the matter for re-quantification of the taxable services provided by the petitioner. It is for the assessing authority to ascertain whether there were any taxable services or not. The order warrants no interference at this stage. Needless to add that all the contentions of the parties are kept open.