Service Tax Applied on Discounted Pre-Paid Vouchers: Assessee Must Pay on Amount Charged to Distributors.

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....Valuation - Sale of Pre-paid Vouchers/ Recharge Vouchers (RCVs) at discounted rates to the distributors - even though the subscriber get the full value credit, service tax is liable to be paid on the the amount charged by the assessee from dealers/distributors - AT....