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2015 (4) TMI 80 - AT - Service TaxTelephone services - whether the respondent is required to discharge the service tax liability on the amount which they have received from the distributors and dealers or on the MRP on which the subscribers purchases Recharge Vouchers and SIM Cards from the distributors or dealers - Held that:- According to the amended provisions of Section 67, the value of any taxable service shall be the gross amount charged by the service-provider for such service rendered by him. In instant case, the amount charged by the assessee (service-provider) is the amount received by them from dealers/distributors and nothing extra was charged by the appellants. Admittedly, Service tax was paid on this amount. There are a few elements specified in the Explanation to Section 67, as includible in the value of taxable service. The Revenue has no case that any of these elements is applicable to the appellants. - Decision in case of BPL Mobile Cellular Ltd. [2007 (6) TMI 107 - CESTAT, CHENNAI] followed. Revenue filed a Civil Appeal before the Hon ble Apex Court and the Hon ble Apex Court dismissed the Civil Appeal after condoning the delay. The said dismissal is reported at [2008 (1) TMI 817 - SUPREME COURT OF INDIA]. As the dismissal of Civil Appeal tantamount to order of Apex Court on the self same issue in favour of the assessee, we have to follow the same; reliance placed by the learned A.R. on the decision of the Apex Court in the case of Idea Mobile Communication Ltd. (2012 (8) TMI 565 - CESTAT, NEW DELHI) may not carry the case of the Revenue any further. - Decided against Revenue.
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