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2014 (4) TMI 769 - CESTAT BANGALOREWaiver of pre-deposit - Consulting Engineer; Maintenance or Repair Service; Commercial or Industrial Construction Service; Erection, Transport of Goods by Road; Construction of Complex, Works Contract - Receipt of advance taxes - Held that:- where Service Tax is chargeable on any taxable service with reference to its value, then such value shall in a case where the provision of the service is for consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him - Section 67 clause (3) further elucidates the principle by stating that the gross amount charged shall include any amount received towards the taxable service, before, during or after provision of such service - Stay denied.
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