2013 (5) TMI 618

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....Samar Kachwa For the Respondent Zafar Moonis, Adv. Jayant Tripathi, Adv. JUDGEMENT:- CM No. 5568/2013 Exemption is allowed subject to all just exceptions. The application is disposed of. W.P.(C) 2954/2013 (Now renumbered as CEAC No. 30/2013) and CM No. 5567/2013 1. The present writ petition be numbered as an appeal under Section 35G of the Central Excise Act, 1944. This is so ....

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....the appeal or till 03.12.2013 whichever date is earlier. 3. The entire controversy in this appeal relates to the issue of chargeability of service tax on the free calls which are provided by the appellant to its employees. According to the revenue, if the employees had not been granted the facility of free calls, they would have paid for them and consequently, service tax would have been collec....

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....d that the value of taxable service in relation to a telephone connection provided to a subscriber is the gross total amount received by the Telecom Authority from the subscriber. It has, further, clarified that in case the service is provided free and no amount is received by the Telecom Authority, the question of service tax liability does not arise. On the other hand, it has been contended on b....

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....employee. 4. Having considered the arguments advanced by the learned counsel for the parties, we are of the opinion that the appellant would be entitled to partial relief at this stage. This is so because the period in question for which the demand has been raised is 2004-09. Even if we agree with the learned counsel for the respondents that the CBEC Circular dated 13.10.1997 was superseded by ....