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2018 (2) TMI 826

Valuation - cable operator service - Revenue entertained a view that the appellants incurred much higher expenditure in receiving the signal from MSO whereas they have collected much lesser amount for the same service rendered by them to their employees - Held that: - The quantification of non-monetary consideration should be based on specific and tangible evidence - In the present case, there is .....

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vice rendered by the appellant under the category of cable operator service. the appellants received television signals from the Multi-System Operator (MSO) and distributed the same to its employees. They have collected consideration from the employees for such distribution of TV signals. The dispute in the present case is relating to valuation of such consideration. The Revenue entertained a view .....

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form from their employees, there is no question of additional value on which service tax has to be paid. 3. The learned AR reiterated the findings of the lower authorities and submitted that the cost of service which the appellants received from MSO is directly relatable to the distribution of signals to their employees as such. 4. We have heard both sides and perused records. 5. Revenue relied o .....

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