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West Coast Paper Mills Versus Commissioner of Central Excise and Service Tax, Mangalore

2018 (2) TMI 826 - CESTAT BANGALORE

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 employ .....

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e value. The appellants received signals and distributed the same. There is no allegation that such consideration has been specifically under-stated - appeal allowed - decided in favor of appellant. - ST/445/2007-DB, ST/1044/2009-DB - Final Order No. .....

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se two appeals are on same issue though against two different impugned orders passed by Commissioner(Appeals), Mangalore. The dispute involved in the present case is with reference to valuation of service rendered by the appellant under the category .....

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e in the present case is relating to valuation of such consideration. The 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 ser .....

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isions of Rule 5 of Valuation Rules are relied upon. 2. The learned counsel appearing for the appellant submitted that whatever amount they paid to the MSO for receipt of TV signals have suffered tax at the hands of MSO. Whatever amount they received .....

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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 b .....

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