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2013 (12) TMI 909 - CESTAT NEW DELHIWaiver of pre deposit - Waiver of pre deposit - Penalty u/s 77 and 78 - Valuation of taxable service - Whether the value of wall rent is required to be included in the taxable value for the purpose of discharging Service Tax and also further the cost of Flex and other material is to be included in the value of taxable service - Held that:- amount of wall rent was recovered by the applicant from the service recipients. Under Section 67 of the Finance Act and Rules made thereunder, where any expenditure or cost is incurred by the service provider in the course of providing service, such expenditure or cost is required to be included in the taxable value. Similarly cost of flex and other material is required to be added in the value. Prima facie we are of the view that the expenditure incurred on account of wall rent as well as on account of cost of flex and the other material is required to be included in taxable value - Conditional stay granted.
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