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2023 (12) TMI 849 - AT - Service TaxEntitlement to the benefit of cum tax value - non-production of evidence to the effect that the considerations received were inclusive of service tax - HELD THAT:- It is apparent from the Special Conditions of the tender documents that the service tax was to be included in the rates quoted by the respondent in the tender document. It is for this reason that the Commissioner (Appeals) in the order dated March 15, 2011 had recorded that the appellant had received the gross amount inclusive of service tax and VAT during the period 2006-07 to 2008-09 and so the benefit of cum-tax was required to be given. It is, therefore, not possible to accept the contention of the Department that as the respondent is not entitled to the benefit of cum-tax value, the appeal filed by the Department assailing the finding should be allowed - In view of the fact that the respondent is entitled to the benefit of cum-tax value, the appeal filed by the Department will have to be dismissed as earlier the other two grounds raised in the appeal had not found favour of the Tribunal. Appeal dismissed.
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