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2017 (8) TMI 1278 - SCH - Service TaxGross receipts – Demand – the decision in the case of SCOTT WILSON KIRKPATRICK (I) PVT. LTD. Versus COMMR. OF ST, BANGALORE [2006 (10) TMI 4 - CESTAT, BANGALORE] contested, where it was held that Gross receipts cannot be subject to service tax as part of the amount is on account of reimbursable expenses - condonation of delay - Held that: - Delay in filing the appeal is condoned as the appellant had been pursuing the appeal before the High Court under the provisions of Section 35G of the Central Excise Act, 1944 - however, the decision in the above case upheld, and the present appeal dismissed, as there is no merit in the appeal - decided against appellant.
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