https://www.taxtmi.com/caselaws?id=2320 The appellate court allowed the assessee's appeal regarding a demand for differential service tax and penalties, ruling that service tax should be based on the consideration received for selling SIM cards to dealers, not the MRP. The court held that the taxable service value is the gross amount charged by the service provider, which in this case was the amount received from dealers. As service tax was paid on this amount, no additional liability existed. Consequently, the assessee's appeal was allowed, and the Revenue's appeal for imposing penalties was dismissed. en-us Fri, 29 Jun 2007 00:00:00 +0530 Fri, 28 Mar 2014 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2320 The appellate court allowed the assessee's appeal regarding a demand for differential service tax and penalties, ruling that service tax should be based on the consideration received for selling SIM cards to dealers, not the MRP. The court held that the taxable service value is the gross amount charged by the service provider, which in this case was the amount received from dealers. As service tax was paid on this amount, no additional liability existed. Consequently, the assessee's appeal was allowed, and the Revenue's appeal for imposing penalties was dismissed. Case-Laws Service Tax Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2320