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Commissioner of Service Tax Jaipur Versus M/s. Akash Ganga Cable Network

Cable operator services - extended period of limitation - whether the gross amount received including the amount paid to MSO required to be taxed apart from the amount of commission on which tax is already discharged? - correct value as per ST-3 returns - Held that: - The appellate authority has relied upon the fact that the assessee was continuously filing the return with the department only reflecting the commission as value of the services, which fact leads to inevitable conclusion that there .....

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r (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Sanjay Jain, AR for the Appellants Shri Yash Dhadda, Chartered Accountant for the Respondent ORDER Being aggrieved with the impugned order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides, duly represented by Shri Sanjay Jain, learned DR appearing for the Revenue and Shri Yash Dhadda, Chartered Accountant appearing for the respondent, we find that the respondent is a service provider un .....

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ting authority confirming the tax to the tune of ₹ 10,02,565/- along with confirmation of interest and imposition of penalty. On appeal against the same, Commissioner (Appeals) set aside the same on the issue of limitation by observing as under: (c) As regards third ground that appellant has not shown the correct taxable value in the ST-3 returns filed by them from time to time I find that there is no dispute of the fact that service tax was payable on the gross receipt whereas during the .....

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at when the appellant has continued to file returns, for above 4 years to the Department showing the commission as their taxable value, obviously they had bonafidely believed that service tax is payable on value addition or commission only. Even otherwise if the appellant would have paid service tax on the gross amount including the amount paid to the MSO, they would have been entitled for taking credit of the service paid to the MSO therefore there would not been any additional liability on the .....

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