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2014 (1) TMI 1555 - AT - Service TaxValuation of service - Service of manpower supply - Assessee paid tax on the portion of the service charges retained by the appellants - Assessee excluded labour wages and other amount received from the textile mills and SSC Board - Held that:- Section 67 of the Finance Act provides that the assessee is liable to pay service tax on the gross amount received in respect of the service provided. In the present case, the service is of supply of manpower - The appellants are receiving the gross amount in respect of the labour supplied to the service recipient hence in view of the provisions of Section 67 of the Finance Act, the appellants are liable to pay service tax on the gross amount received - Decided against assessee.
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