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2018 (4) TMI 616 - AT - Service TaxDemand of service tax - Valuation - Cable Operator’s Services - the Appellant is aggrieved with the impugned order on the ground that the copy of verification report relied upon by the Commissioner (Appeals) was not given to them in order to bring their version to defend their case - principles of Natural Justice - Held that: - the Appellant were given ample opportunities to defend their case. The Appellant being a cable operator had provided the taxable services and collected fess/amounts from the input holders, therefore they were liable to pay Service Tax on the entire amount received as the taxable value which is the gross amount charged by the Appellant to input holders - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of Valuation Rules, which provides that where certain expenditure or costs are incurred by the service provider in the course of providing any taxable service, all such expenditure or costs shall be treated as consideration for the taxable services provided or to be provided and shall be included in the value for purpose of charging of service tax. No fault can be found with the order passed by the Commissioner (Appeals) and no interference is required - appeal dismissed - decided against appellant.
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