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2011 (3) TMI 600 - AT - Service Taxwaiver of pre-deposit - erection, commissioning and installation - reimbursement of expenses - valuation u/s 67 - extended period of limitation - Held that:- The appellant has not been able to produce even sample invoice in support of their plea that the consideration for services and the expenses incurred in connection with the providing of the services were separately shown in the relevant invoices and that the consideration for the services alone could be taken as gross taxable value. Prima facie, the entire amount collected by the appellant from their customers would constitute gross taxable value for the purpose of payment of service tax. - Pre-deposit of penalty waived subject to deposit of service tax amount.
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