HUTCHISON TELECOM LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The appellants in these cases are providers of cell phone service. Under the impugned orders, there are demands for service tax on the cell phone service and penalties under Sections 76 and 78 of the Finance Act, 1994 and also demand for interest.

(2.) We have perused the records and heard both sides.

(3.) The appellants have no case in regard to service tax as that issue remains settled by the decision of the Hon'ble Kerala High Court in the case of Escotal Mobile Communications Ltd. v. UOI and Others [2004 (177) E.L.T. 99 (Ker.)]. Same is the case in regard to interest also.