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Commissioner of Service Tax, Mumbai Versus Tata Tele services Ltd.

2015 (4) TMI 80 - CESTAT MUMBAI

Telephone services - 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 - Held that:- According to the amended provisions of Section 67, the value of any taxable service shall be the gross amount charged by the service-provider for such service rendered by him. In instant case, the amount .....

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R> 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 A.R. on the decision of the Apex Court in the case of Idea Mobile Communication Ltd. (2012 (8) TMI 56 .....

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als against the impugned order which has dropped the demands raised on the respondents. 2. The relevant facts that arise for consideration are that the respondents were engaged in providing telephone services including cellular phone services to the subscriber within India under licence from the Department of Telecommunications and were registered with the Service Tax authorities at Mumbai and were discharging service tax liabilities. Respondents were providing prepaid services to their subscrib .....

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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 .....

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and SIM cards sold through distributors/dealers network; the respondent is considering the amount received by them from such distributors and dealers for discharging the service tax liability, is being objected by the department. It is his submissions that the Hon ble Apex Court in the case of Idea Mobile Communication Ltd. 2012 (26) STR 27 (Tri. Del) has categorically held that the amount received by the Cellular Telephone Co. from its subscribers towards the sale of SIM Cards will form part of .....

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ed the civil appeal filed by Revenue against such order. 5. We have considered the submissions made at length 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 .....

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PL Mobile Cellular Ltd. (supra). On perusal of the order, we find that very same issue was being agitated before the Tribunal. After considering the submissions made before the Bench, the Bench held as under:- 5. After giving careful consideration to the submissions, we note that ld. Commissioner (Appeals) misdirected himself by quoting from the text of Section 67 as this provision stood prior to the period of dispute. According to the amended provisions of Section 67, the value of any taxable s .....

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