https://www.taxtmi.com/caselaws?id=359751 The Tribunal allowed the Respondent's refund claim for excess service tax on Pre-paid Mobile Service, determining the taxable service value as the amount received by the service provider from dealers/distributors. The Tribunal emphasized that service tax should be levied on the gross amount charged by the service provider, dismissing the Revenue's appeal for penalties. It also rejected the argument on the impact of higher court appeals, affirming the Respondent's entitlement to the refund. The decision clarified service tax computation under Section 67 of the Finance Act, 1994, supporting the lower authorities' decisions in favor of the Respondent. en-us Fri, 13 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359751 The Tribunal allowed the Respondent's refund claim for excess service tax on Pre-paid Mobile Service, determining the taxable service value as the amount received by the service provider from dealers/distributors. The Tribunal emphasized that service tax should be levied on the gross amount charged by the service provider, dismissing the Revenue's appeal for penalties. It also rejected the argument on the impact of higher court appeals, affirming the Respondent's entitlement to the refund. The decision clarified service tax computation under Section 67 of the Finance Act, 1994, supporting the lower authorities' decisions in favor of the Respondent. Case-Laws Service Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359751