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2018 (7) TMI 1005 - CESTAT CHENNAIValuation - telecommunication services - inclusion of amount of discount extended to PCO operators - Department however took the view that while arriving at the taxable value for discharge of service tax on the bills raised on PCO operators, BSNL should take into account the discount extended to PCO operators and since service is provided to the user/caller, that the taxable value has to be arrived by including such discount. Held that:- The issue stands decided in appellant own case BHARAT SANCHAR NIGAM LTD. VERSUS CCE MADURAI AND VICE-VERSA [2018 (3) TMI 1007 - CESTAT CHENNAI], where placing reliance in the case of Bharti Infotel Ltd. [2005 (7) TMI 3 - CESTAT, New Delhi], it was decided that such commission / discount cannot be included in the value for levy of service tax. Demand set aside - appeal allowed - decided in favor of appellant.
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