TMI Blog2018 (4) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 providing any taxable service, all such expenditure or costs shall be treated as consideration for the taxable services provided or to be provided and shall be included in the value for purpose of charging of service tax. No fault can be found with the order passed by the Commissioner (Appeals) and no interference is required - appeal dismissed - decided against appellant. - ST/87846, 87847/2014 - A/85722-85723/2018 - Dated:- 23-3-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port 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 relied upon the same. If this is so then there cannot be any demand for the period from 1st jan 2006. That they were not provided copy of letter dt. 30.08.2007 and other documents relied upon in the SCN. The Appellate Authority has not given any finding on the above aspect and thus has erroneously relied upon said documents. It has been wrongly held that they have rendered services to Mr. Bhosale and Mr. k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) 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 the Appellant to M/s Super Cable to hold that the Appellant were liable for service tax. Further he has also relied upon the agreement made between the licensor of Satellite Television channel and the Appellant to hold that the Appellants were distributing cable signals to the subscriber in Area. Further as found from impugned order M/s Super Cable Master had submitted documents which showed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, 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 86 loss account. I find that it is a fact that the Appellant had paid amounts totaling ₹ 10,70,000/- to M/s Super Cable Master Network, as the said amounts are found reflected in their bank statements in respect of current account numbers 2548 and 2673 in Muslim Co-operative Bank Ltd. Both these accounts belonged to the Proprietor of the Appellant firm. These payment are no reflected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 including multi system operator, in relation to cable services As per the provisions of Section 67 of the Act, the value of the taxable service is the gross amount charged by the Service provider towards the service rendered and will include any amount recovered for providing service. Considering the above definitions provisions of Section 67 of the Act, I find that the Service Tax is payable on the gross amount received ..... X X X X Extracts X X X X X X X X Extracts X X X X
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