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2008 (9) TMI 260 - AT - Service TaxDemand on amounts not received from their customers - valuation - It is abundantly clear from the impugned order that the question whether any amount not actually realized by the service-provider from his customer was exigible to service tax was not mindfully examined. It appears, the entire amount shown as accruals of income in the audited accounts of the assessee for the relevant period were included in the taxable value for levy of service tax - Assessee’s appeal is allowed by way of remand - Department is, of course, at liberty to demand tax from the assessee after the latter has collected the payments from their customers, but subject to limitation
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