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    <title>2018 (2) TMI 826 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned orders concerning the valuation of services provided by the appellant as a cable operator. It was determined that there was no basis for adjusting the taxable value as the appellant had already collected consideration for the service provided to employees without any evidence of under-statement or additional payments. The Tribunal emphasized the need for specific and tangible evidence to quantify non-monetary considerations under Section 67 of Valuation Rules, ultimately concluding that the taxable value should not be varied.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355405</link>
      <description>The Tribunal allowed the appeals, setting aside the impugned orders concerning the valuation of services provided by the appellant as a cable operator. It was determined that there was no basis for adjusting the taxable value as the appellant had already collected consideration for the service provided to employees without any evidence of under-statement or additional payments. The Tribunal emphasized the need for specific and tangible evidence to quantify non-monetary considerations under Section 67 of Valuation Rules, ultimately concluding that the taxable value should not be varied.</description>
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