TMI Blog2015 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants. Admittedly, Service tax was paid on this amount. There are a few elements specified in the Explanation to Section 67, as includible in the value of taxable service. The Revenue has no case that any of these elements is applicable to the appellants. - Decision in case of BPL Mobile Cellular Ltd. [2007 (6) TMI 107 - CESTAT, CHENNAI] followed. Revenue filed a Civil Appeal before the Hon ble Apex Court and the Hon ble Apex Court dismissed the Civil Appeal after condoning the delay. The said dismissal is reported at [2008 (1) TMI 817 - SUPREME COURT OF INDIA]. As the dismissal of Civil Appeal tantamount to order of Apex Court on the self same issue in favour of the assessee, we have to follow the same; reliance placed by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was a short payment of tax as the respondent had not arrived at the correct value for discharging the service tax liability on the ground that the respondents had discharged the service tax liability on the Recharge vouchers and SIM cards sold through dealers and an amount which they received through dealers. It was also alleged that the short payment was noticed by the department on a specific intelligence. The show-cause notice was adjudicated by the authority and the adjudicating authority dropped the demands raised on an amount which was held as under-valued by relying upon the decision of the Tribunal in the case of BPL Mobile Cellular Ltd. vs. CCE Coimbatore 2007 (8) STR 546 (Tri. Chennai). 3. Learned D.R. after taking us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gth by both the sides and perused the records. 6. The issue involved in this case is whether the respondent is required to discharge the service tax liability on the amount which they have received from the distributors and dealers or on the MRP on which the subscribers purchases Recharge Vouchers and SIM Cards from the distributors or dealers. Undisputed facts are that the respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the Recharge Vouchers and SIM Cards as and when sold directly to the subscribers; the respondent also discharged the service tax liability on the actual amount received by them from the distributors and dealers for the sale of Recharge Vouchers and SIM Cards fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt charged by the service-provider, Service tax can be levied on that amount only. In the result, the assessee s appeal succeeds and the same is allowed. Now that assessee has been held not liable to pay any differential Service tax, they have no penal liability. Therefore, the Revenue s appeal for imposing penalty is dismissed. Aggrieved by such an order, Revenue filed a Civil Appeal before the Hon ble Apex Court and the Hon ble Apex Court dismissed the Civil Appeal on 01.02.2008 after condoning the delay. The said dismissal is reported at 2011 (24) STR J175 (SC). As the dismissal of Civil Appeal tantamount to order of Apex Court on the self same issue in favour of the assessee, we have to follow the same; reliance placed by the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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