TMI Blog2015 (5) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers for the sale of Recharge Vouchers and SIM Cards from such distributors and dealers. - Following decision of BPL Mobile Cellular Ltd. [2007 (6) TMI 107 - CESTAT, CHENNAI] - Decided against Revenue. - Appeal No.ST/79, 179/10-Mum - - - Dated:- 11-3-2015 - M. V. Ravindran, Member (J) And P. R. Chandrasekharan, Member (T),JJ. For the Appellant : Shri D Nagvenkar, Addl Commr (AR) For the Respondent : Shri Prakash Shah, Adv. ORDER Per: M V Ravindran: These two appeal are disposed of by a common order as the issue involved is the same and in respect of the same assessee. Revenue has filed these two appeals against the impugned order which has dropped the demands raised on the respondents. 2. The relevant facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in us through the show-cause notice and the Order-in-Appeal would submit that the respondent sells the Recharge Vouchers and SIM cards directly to the subscribers consider the entire amount mentioned as MRP; for discharge of service tax liability based upon the value as arrived from MRP which according to him is correct and undisputed while the service tax liability on the Recharge Vouchers 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. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and SIM Cards from such distributors and dealers. 7. We find that the lower authority was correct in following the law as laid down by the Tribunal in the case of BPL 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 service shall be the gross amount charged by the service-provider for such serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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