https://www.taxtmi.com/caselaws?id=259191 The Tribunal upheld the impugned orders regarding disputed service tax liability on prepaid services, determining taxable value for Recharge Vouchers and SIM cards, and interpreting Section 67 of the law. The Tribunal ruled in favor of the respondent, emphasizing that the service tax should be levied on the amount received by the respondent from dealers and distributors rather than considering the entire amount as MRP. The decision was grounded in legal analysis, precedents, and thorough consideration of the arguments presented by both parties. en-us Wed, 11 Mar 2015 00:00:00 +0530 Sat, 02 May 2015 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259191 The Tribunal upheld the impugned orders regarding disputed service tax liability on prepaid services, determining taxable value for Recharge Vouchers and SIM cards, and interpreting Section 67 of the law. The Tribunal ruled in favor of the respondent, emphasizing that the service tax should be levied on the amount received by the respondent from dealers and distributors rather than considering the entire amount as MRP. The decision was grounded in legal analysis, precedents, and thorough consideration of the arguments presented by both parties. Case-Laws Service Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259191