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2017 (11) TMI 1576 - AT - Service TaxValuation - includibility - Revenue is of the view that the free services provided by M/s. Bharti Airtell and the services for which M/s. Bharti Airtell have charged certain amounts from the applicant are includable in the assessable value of the services provided by the applicant - difference of opinion - Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to refer the matter to the third member to resolve the issue: - Whether the appellants be granted full waiver of pre-deposit of Service Tax, fine and penalty for stay of operation of impugned order as held by Member (Judicial) - matter referred to Third Member.
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