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2018 (2) TMI 826 - AT - Service TaxValuation - cable operator service - Revenue entertained a view that the appellants incurred much higher expenditure in receiving the signal from MSO whereas they have collected much lesser amount for the same service rendered by them to their employees - Held that: - The quantification of non-monetary consideration should be based on specific and tangible evidence - In the present case, there is no non-monetary consideration or any extra payment by the employees which can be added to the taxable value. The appellants received signals and distributed the same. There is no allegation that such consideration has been specifically under-stated - appeal allowed - decided in favor of appellant.
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