Department not allowed to take different stand as principles laid down in previous case already accepted

Aircel Limited Vs The Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT Chennai held that Revenue cannot take a different stand when the Revenue has accepted the principles laid down in a previous case. Accordingly, demand cannot be sustained. Facts- The appellant viz., M/s. Aircel Limited, Coimbatore is a provider of taxable service under the category of “Telecommunication Service”. They provide telecommunication service to all the subscribers in the areas comprised in the jurisdiction of the State of Tamil Nadu except Chennai City. In respect of the subscribe...