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2017 (6) TMI 326 - AT - Service TaxValuation of GTA service - reimbursement of toll taxes - includibility - demand on the ground that the toll tax reimbursed to the transporter should be part and parcel of the gross value of the transportation charges - Held that: - In the case of GTA service, respondent though a service recipient by virtue of legal fiction, they are the deemed service provider. In such case, total amount of transportation is chargeable to service tax as a value of GTA. Therefore, the value on which the service tax on GTA is payable is deemed to be a value of the respondent. If this is so, then out of the total value a part of the value is toll tax - The service tax is not chargeable on any statutory levy whereas it is chargeable only on the service charge. The toll tax being a statutory levy cannot attract the service tax - appeal dismissed - decided against Revenue.
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