9911796707
TMI Blog2007 (6) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... records and hearing both sides, we are of the view that the assessee's appeal requires to be disposed of. Accordingly, after dispensing with predeposit, we take up the appeal for final disposal. At this stage, we take note of the pendency of appeal No. S/131/2007 filed by the Department against the same order of the Commissioner (Appeals). The Department's appeal also is being taken up fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant show-cause notice, the Department alleged that Service tax was liable to be paid on MRP as gross amount under Section 67 of the Finance Act, 1994. This demand was contested. In adjudication authority confirmed the demand of differential tax and imposed penalties. Ld. Commissioner (Appeals) vacated the Section 78 penalty and sustained the rest of the decision of the lower authority. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tomer would alone constitute the value of taxable service for the purpose of Section 67 and that any amount due from the customer would not be includible in the taxable value. Ld. S.D.R., on the other hand, reiterates the finding contained in Para 4.3 of the impugned order. 5. After giving careful consideration to the submission, we note that ld. Commissioner (Appeals) misdirected himself by quot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... true that the service rendered by the appellants by way of sale of pre-paid SIM cards was ultimately received by the subscribers. However, where the law prescribes the value of taxable service to be the gross amount 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 he ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
