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2011 (2) TMI 1138 - AT - Service TaxWaiver of pre-deposit - contention of the applicant that actuals which were paid and reimbursed by their clients such as out of pocket expenses are not subject to service tax - Held that:- As per the provisions of Section 67 of the Finance Act, the service tax is on the gross amount received for providing a taxable service. The appellants are not disputing taxability of service provided. As applicants are receiving a gross amount for service rendered. Hence, prima facie, it is not a case for waiver of pre-deposit of amount of service tax. Applicants are directed to pre-deposit an amount of Rs. 2,41,279/- within a period of four weeks and to report compliance.
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