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2017 (1) TMI 763

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..... Service Tax on the same - Revenue further contended that the respondent receiving SIM Card at ₹ 316/-which is ₹ 285+Rs.31 service tax paid and balance amount of ₹ 15 is retained by the respondent as commission - this clearly means that for ₹ 31 service tax, assessable value is ₹ 300/- which is inclusively ₹ 285/- paid to BSNL and ₹ 15 retained by the resp .....

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..... pondent during the period from 2004-05 to 2008-09. It appeared to Revenue that said commission received by the respondent should be assessable value for discharge of Service Tax treating the said assessable value for providing Business Auxiliary Service. Therefore, through show-cause-notice dated 23.10.2009 respondents were called upon to show cause as to why service tax of should not be demanded .....

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..... old to customer and examined the same. He has treated ₹ 331/- as the value of the SIM Card sold to customer out of which the respondents were receiving commission of ₹ 15. He has found that out of ₹ 331/Rs.31 was the Service Tax paid and ₹ 300/- was assessable value. He also found that BSNL was passing on ₹ 15 commission to respondent and said amount was already part .....

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..... l contentions and submissions through Cross-objection, I find that Revenue in its ground of appeal has given breakup of the price at which the ultimate customer purchases the SIM Card as ₹ 331/- and admitted that BSNL pays ₹ 31 as Service Tax on the same. Revenue further contended that the respondent receiving SIM Card at ₹ 316/-which is ₹ 285+Rs.31 service tax paid and bal .....

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