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Loop Mobile India Ltd. Versus Commissioner of Service Tax, Mumbai-I

2016 (4) TMI 894 - CESTAT MUMBAI

Quantum of Service tax liability - Eligibility for cum-tax benefit - Appellant claiming benefit treating the amount realized by them as inclusive of tax - Held that:- the appellant is eligible for cum-tax benefit and therefore service tax liability and interest thereof needs to be recalculated by the lower authority in view of the various decisions of Tribunal. Therefore, for limited purpose of re-quantification of the service tax liability, the matter is remanded to the adjudicating authority. .....

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, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Vinay Jain, CA For the Respondent : Shri B Kumar Iyer, Supdt (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Original no. 56/STC-1/SKS/11-12 dated 31/01/2012 passed by the Commissioner of Service Tax, Mumbai. 2. Heard both the sides and perused the records. It transpires that the issue involved in this case is whether the value of SIM cards sold by the appellant herein to their mobile subscribers is to be incl .....

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the issue is no more res integra and on merits, it is decided against the appellant in the case of Idea Mobile Communication Ltd. vs. Commissioner of Central Excise & Customs, Cochin - 2011-TIOL-71-SC-ST. 5. This takes us to the correct quantum of the service tax liability to be confirmed against the appellant. The appellant has been claiming the benefit of cum-tax benefit treating the amount realized by them as inclusive of tax. The adjudicating authority did not agree with the contentions. .....

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ount is collected for the provision of services, the total compensation received should be treated as inclusive of service tax due to be paid by the ultimate customer of the services unless service tax is also paid by the customer separately. So considered, when no tax is collected separately, the gross amount has to be adopted to quantify the tax liability treating it as value of taxable service plus service tax payable. We find that this principle has been legislated in the following terms wit .....

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