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Bharti Airtel Ltd. Versus Commissioner of Central Excise, Thane I

2015 (11) TMI 728 - CESTAT MUMBAI

Valuation - whether the value of sim cards sold by the appellant herein to their mobile subscribers is to be included in taxable service under Section 65(105)(zzzx) of the Finance Act, 1994 or otherwise - Held that:- The ratio of the decision of the Tribunal [2008 (3) TMI 59 - CESTAT KOLKATA] would squarely apply in the case in hand and we hold that the appellant is eligible for cum-tax benefit and therefore service tax liability and interest thereof needs to be recalculated by the lower authori .....

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Idea Mobile Communication Ltd. (2011 (8) TMI 3 - SUPREME COURT OF INDIA ), we are of view that the appellant could have entertained a bonafide belief as to the sale of sim cards is not a taxable activity. Accordingly, we, by invoking the provisions of Section 80 of the Finance Act, 1994, set aside the penalties imposed by the lower authority. - Appeal disposed of. - APPEAL NO: ST/01/2012 - Dated:- 24-9-2015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) For the .....

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e service under Section 65(105)(zzzx) of the Finance Act, 1994 or otherwise. 3. The appellant were selling the sim cards to their franchisee and was paying sales tax to the State and activating the sim cards in the hands of subscribers at a valuable consideration and paying sales tax on the activation charges. They did not discharge the service tax liability on the gross value of the amounts received by them and as provided under Section 67 of the Finance Act, 1994. 4. We find that the issue is .....

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his issue is also no more res integra and is settled in favour of the appellant herein as held by the Tribunal in the case of Commissioner of Central Excise & Customs, Patna vs. Advantage Media Consultant 2008 (10) STR 449 wherein it has been held as under: 3. Service tax is an indirect tax. As per this system of taxation, tax borne by the consumer of goods/services is collected by the assessee (manufacturer/service provider) and remitted to the Government. When the amount is collected for t .....

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6 in Section 67(2) of the Finance Act, 1994 as amended: 67(2). Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as with the addition of tax payable, is equal to the gross amount charged. 4. This principle has all along been relevant and had to be applied. In the circumstances, we find no reason to interfere with the impugned order and we reject both the appe .....

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