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2015 (11) TMI 847 - SC - Service TaxValuation of service - whether the rent paid for hiring the space on buses for displaying the advertisements is to be excluded from the gross amount charged by the advertising agency from the service recipient for determining the taxable value in the light of Board's Circular dated 31st October, 1996 - Held that:- as the payment of service tax on the aforesaid service rendered by the assessee to various State/Central Government Departments is concerned, that is decided in favour of the Revenue holding that the respondents are required to pay service tax on the same. However, at the same time, CESTAT has also returned the finding that the assessee shall be entitled to the benefit of Board's Circular dated 31st October, 1996 and because of this reason, the matter was remanded back to the Adjudicating Authority for recalculation of the duty payable. The CESTAT has also given liberty to the Adjudicating Authority to decide the question of imposition of personal penalty upon the assessee. Since the matter is remitted back to the Authority on the aforesaid issue, we do not find any reason to interfere with such an order passed by the CESTAT [2005 (7) TMI 6 - CESTAT, MUMBAI] - Decieded against Revenue.
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