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2013 (12) TMI 1438 - HC - Service TaxDemand of service tax - Valuation of taxable service - Held that:- all the service charges are leviable on gross amount charged by the service provider, the service tax has to be paid on such entire gross amount. There cannot be any bifurcation of such gross amount and that the challenge to the valuation of taxable service based on any clarificatory letter issued by the Ministry of Finance, Government of India on the face of the clear provisions of charging section under Section 66 and the valuation of taxable service under Section 67, is not sustainable - value of taxable service includes gross amount chargeable to service tax and which also includes wages and the amount paid towards provident fund and employees state insurance realised from the customers - Decided against assessee.
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