2009 (1) TMI 763

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... terms of the impugned order, the appellant is required to pre-deposit a sum of Rs. 68,735/- and equivalent penalty. 2. We heard both sides. 3. The appellants provide cable services to the employees as a welfare measure. It is seen that nominal amounts are collected from the employees. Service tax has been paid on the said amount collected from the employees. Revenue proceeded against the appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re she stated that the amounts collected does not represent the value of the services rendered. Hence she defended the impugned order and also stated that the Commissioner (Appeals) has rightly held that with effect from April, 2006 (from the date of inception of the said rules), the payment of service tax would be applicable. 6. On a very careful consideration of the issue, we find that the valu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X