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2011 (12) TMI 111 - CESTAT, AHMEDABADExemption from Service Tax as a small service provider – Revenue held non-eligibility of exemption - assessee deposited service tax under protest before issuance of show cause notice – Revenue later accepted the contention - Refund claimed by assessee rejected on the ground that assessee may have collected it from customers- Held that:- Just because the appellant issued invoice at gross amount and did not indicate that the Service Tax was exempt, conclusion cannot be reached that they have collected the Service Tax from the customers. Only when Service Tax was payable and was held to be payable, the question of determination of gross amount included Service Tax or not, would arise. As regards Profit & Loss Account, if the appellant followed the cash accounting method, they cannot be found fault with for showing it as expenditure. In any case, it has been paid under protest and the expenditure is booked. This does not mean that what was paid before issue of Show Cause Notice was subsequently collected from the customers. - Decided in favor of assessee.
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