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2018 (4) TMI 616

ner (Appeals) was not given to them in order to bring their version to defend their case - principles of Natural Justice - Held that: - the Appellant were given ample opportunities to defend their case. - The Appellant being a cable operator had provided the taxable services and collected fess/amounts from the input holders, therefore they were liable to pay Service Tax on the entire amount received as the taxable value which is the gross amount charged by the Appellant to input holders - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of Valuation Rules, which provides that where certain expenditure or costs are incurred by the service provider in the course of p .....

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hat they have not paid service tax on monthly amount received from their input holders and also on maintenance charges received from their MSO. The demand was confirmed and the same was upheld by the Commissioner (Appeals). 2. Shri M.P.S. Joshi, ld., Advocate appearing for the Appellant submits that the demand has been wrongly confirmed against them. The case has been decided against them on the basis of report of the Assistant Commissioner without issuing copy of the same to them. That as may be found from the impugned order-in-appeal the report was incomplete for the period of dispute except year 2003 - 04. The report states that the bank statements sought from the bank show no transaction after 31st December 2005 and the Commissioner rel .....

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relied upon documents and that they did not enter into any agreement with M/s SCM. Further that they did not receiv any amount from the alleged Input holders nor rendered any service to them. They have also disputed the maintenance charges. The demands in the present appeal pertains to two show cause notices. In case of first show cause notice the case was remanded back as the Commissioner (Appeals) had dismissed the appeal filed by the Appellant by rejecting the application for delay condonation. In case of second show cause notice also the matter travelled to Tribunal as the Appeal filed before Commissioner (Appeals) was dismissed for want of pre-deposit. We find that the Commissioner (Appeals) has mainly relied upon the payments made by .....

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stated that certain amounts were paid by them to M/s. Super Cable Master Network (MSO), however, the said amounts paid by the Appellant to MSO have no bearing on the case; that the Appellant had not received any amount from the MSO. To examine these contentions of the Appellant, I have examined the documents enclosed with the letters dated 14.02.2014 and 20.03.2014 of the Assistant Commissioner, Service Tax Cell, viz. copy of letter dated 30.08.2007 of M/s Super Cable Master Network, their bank statement in Muslim Co-operative Bank Ltd. Mominpura, Pune, ledger account of MSO for the .period from 01.04.2003 to 24.08.2007, copy of Appellant's letter dated 13.09.2007, bank statement of Appellant in Muslim Co-operative Bank Ltd. and profit .....

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17. Thus, I find that the Appellant had provided cable services to input holders and also received amounts/fees from them. However, the appellant have excluded certain cable services provided by them and the amount of fees from gross amount received against services provided and accordinlgy declared incorrect taxable value. I find that the Appellant have wrongly interpreted the meaning of "taxable service" and also "taxable value" as defined in the Act. The statutory definition of "taxable service" is-Sub-clause (zs) of clause (105) of section 65 of the Act, as amended, defines the taxable service as follows: "Taxable service means any service provided or to be provide to any person, by a cable operator i .....

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