https://www.taxtmi.com/caselaws?id=264 For telegraphic services provided through PCOs, taxable value is determined by the gross amount received by the service provider from the subscriber, not by the amount charged by the PCO operator to the customer. The valuation scheme under Section 67 treats the subscriber as the relevant reference point, and the 2001 amendment did not change that basis; it only expanded the understanding of telegraphic services. Amounts collected by the intermediary from end users therefore do not affect valuation of the provider's service to the subscriber, and valuation based on customer charges is unsustainable. en-us Tue, 19 Jul 2005 00:00:00 +0530 Tue, 23 Apr 2024 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264 For telegraphic services provided through PCOs, taxable value is determined by the gross amount received by the service provider from the subscriber, not by the amount charged by the PCO operator to the customer. The valuation scheme under Section 67 treats the subscriber as the relevant reference point, and the 2001 amendment did not change that basis; it only expanded the understanding of telegraphic services. Amounts collected by the intermediary from end users therefore do not affect valuation of the provider's service to the subscriber, and valuation based on customer charges is unsustainable. Case-Laws Service Tax Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264