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2013 (12) TMI 793 - AT - Service TaxDemand of service tax - Disclosure of registratio fees in ST-3 Return - Inclusion of registration fees in taxable value - Held that:- respondents were paying service tax as provider of online information and data base access or retrieval or both. The respondents are not disputing the taxability of their service - The registration fee is not refundable as such. The registration fee will be adjusted to the first purchase made by the clients in case no purchase is made the registration fee is not to be refunded. In view of this, the registration fee is not to be refunded as such, hence is required to be added to the gross value of taxable service on which the respondents are liable to pay service tax - respondent has not disclosed this fact regarding collection of registration fee in the ST3 returns. It is only during the scrutiny of records it was found that the registration fee is not added to the gross value of the taxable service. Hence the allegation of suppression with intent to evade tax is also sustainable - Decided in favour of Revenue.
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