TMI Blog2011 (1) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... t needs to be taken into consideration for the valuation of taxable services - Also find that Board's circular No.23/3/97-ST dt. 13/10/1997 and the decision of the co-ordinate Bench in the case of Bharti Infotel Ltd. Vs. CCE, Bhopal [2005 -TMI - 264 - CESTAT, New Delhi] , prima-facie cover the issue in favour of the assessee - Prima-facie for the waiver of pre-deposit of the amounts - Decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on which service tax liability has not been discharged. It is his submission that as per established business strategy to the period in question, they were collecting the entire amount of bill on PCO operators and discharged the service tax liability subsequently passed on 30% of the amount as commission to the PCO Operators. After March, 2008, a new strategy of business was evolved and new bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the appellant considered the amount of free calls which were given by them to the PCO operators for the purpose of calculation of the amount to be collected from the PCO. It is his submission that this would fall under the Section 67(1) of the Finance Act, 1994. He would submit that the cost of the free calls which has been built in the charges to a PCO operator, needs to be considered fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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