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2017 (3) TMI 1020 - CESTAT NEW DELHIValuation - whether gross value including the TDS for the purpose of service tax is to be considered or otherwise? - Held that: - Section 67(i) very clear mandates for discharging the Service Tax liability amount which is charged by the service provider is the amount - the assessee has not produced any documentary evidence which proves that such amounts paid to M/s. Snamprogett of Italy and M/s. KBR of USA have been received back by the appellant - ld. Counsel assured that the documents are available and the same can be again produced before the lower authorities. When it is so, then we set-aside the impugned order for reconsideration - appeal allowed by way of remand.
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