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TMI Blog2018 (7) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... erators appointed by BSNL for this purpose. Prior to 1.6.2008, calla from PCOs were charged uniformly at the rate of Re.1 per Metered Call Unit (MCU) i.e per minute with a 60 seconds pulse. The charge of Re.1 per MCU consisted of three components viz. Revenue share for the BSNL, commission for the PCO operators and service tax to the Government. Out of Re.1 charged for a call, Re.0.11 was the service tax payable and the remaining Re.0.89 was for both revenue share of BSNL and the commission payable to the PCO operators. The service tax payable was thus worked out by BSNL by taking the call charge of Re.1 as cum tax value, as no service tax is separately charged and collected from the customers. Thus BSNL had paid service tax on gross call c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled in their favour vide the decision of the Chennai Bench of the Tribunal in their own case along with others in Final Order nos. 40890-40894/2018. 3. On behalf of Revenue, Ld. AR Shri K. Veerabhadra Reddy, JC, appeared and fairly admitted that the Tribunal has already considered the issue and decided in favour of the appellant. 4. Heard both sides and have gone through the facts and the Tribunal decision relied on by the Ld. Counsel. The relevant portion of the said decision is reproduced for the sake of convenience. "8.1 For better appreciation, the definition as it stood before 1.6.2007 as well after 1.6.2007 is reproduced as under :- Pre 01.06.2007 Definitions 65 (105) (b). Taxable service means any service provided to a subsc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be included in the value for levy of service tax. The said decision was followed by Tribunal in BSNL, Bijapur, Karnataka reported in 2014-TIOL-3033-CESTAT-Bang. 8.4 The argument of the Ld.AR, that after the amendment to Sec.65 (105) (zzzx) the said decision will not apply is countered by the counsel for appellant by relying on Notification No.2/2011. 9. The Notification No.2/2011-ST dt.1.3.2011 has inserted an Explanation in Rule 5, clause (1) of Service Tax (Determination of Value) Rules, 2006. The said Explanation is as under : '3. In the said rules, in rule 5, after sub-rule (1), the following 'Explanation' shall be inserted, with effect from the 1st day of March 2011 namely:- 'Explanation.- For the removal of doubts, it is h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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