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

2015 (5) TMI 65 - CESTAT MUMBAI

Valuation - sale of Recharge Vouchers and SIM Cards - 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:- 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 .....

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nkar, 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 that arise for consideration are that the respondents were engaged in providing telephone services including cellular phone services to the sub .....

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es. MRP is printed on these Recharge vouchers and the prepaid coupons. It is alleged in the show-cause notice that 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 depart .....

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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 .....

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the BPL Mobile Cellular Ltd. (supra). He would submit that the Co-ordinate bench of the Tribunal has categorically held in favour of the assessee and produces copy of the said order and also the copy of the order wherein the Hon'ble Apex Court has dismissed 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 t .....

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ual amount received by them from the distributors and dealers for the sale of Recharge Vouchers 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 .....

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