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2018 (12) TMI 1293 - AT - Service TaxLevy of Service Tax - Reimbursement of service tax by service recipient - demand alongwith interest and penalty - extended period of limitation - Held that:- As per Chapter V of the Finance Act, 1994, the service tax has to be levied on the gross amount charged for the service. Wherever the gross amount charged includes service tax, the amount so charged is taken as cum-tax amount and the tax is calculated backwards - In this case, the amount received by the appellant was much higher than what they have disclosed to the department as a result of their re-negotiation with their clients and hence the differential duty arose. It is also evident that appellant has not disclosed the facts of their re-negotiation with their client and that they are getting over and above the amount initially agreed upon. Therefore, there was clear suppression of fact with intent to evade duty. Appeal dismissed - decided against appellant.
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