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Valuation

S No Citation Name of the Party Subject Heading

1

2013 (2) ECS (137) (Tri-Del)

M/s Bharti Aritel Ltd.

Taxable service provided- economic activity carried out had economic value-Merely creating a fiction of no consideration received in respect of free service provided, appellant appears to have been benefited by reduction of monetary package of remuneration to its eligible employees, their relatives and employees of Bharti Group of companies. Such undisclosed benefit of appellant was at the cost of Revenue

2

2013 (3) ECS (212) (Tri-Del)

Neelav Jaiswal & Brothers

The amount received for remunerating the personnel so also the amount of provident found payable constitute the gross amount charged by the appellant for the taxable service provided.

3

2013 (4) ECS (189) (Tri-Del)

Truvision Photo Lab(P) Ltd.

Service Tax under section 67 is leviable on the gross value of the photographic service which included the value of chemicals and components consumed on the process

4

201 (1) ECS (183)(Tri-Del)

M/s Royal Jordanian Airlines

The petitioner had mis-declared gross value by assuming that part of consideration relatable to fuel surcharge, insurance surcharge, etc., were deductible. Prima facie, Section 67 does not accommodate such exclusion

5

2014 (2) ECS (266) (Tri.- Del.)

M/s. Pagariya Auto Center

In case the transactional documents and other evidence on record indicates a substantial activity falling within the contours of any of the integers of the definition of BAS, it can be concluded that BAS is provided.