Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1156 - AT - Service TaxTaxability of excess amount collected in the name of reimbursement - “over and above” amount - Rule 5(2) of the Service Tax (Determination of Value Rules), 2006 - whether the amount collected from the client other than the commission and brokerage is taxable or not? - Held that: - the amendment came in the Service Tax Determination of Valuation Rules, 2006 w.e.f. 18.4.2006. Prior to it, the appellant is entitled for the benefit but the same was not provided by the lower authority. However, post period to 18.4.2006, the appellant is liable to pay the service tax on the “over and above” amount collected from the clients but not deposited to the Govt. exchequer - for the period prior to 18.4.2006, the lower authority has not given the credit to the appellant for which the appellant is entitled. Hence, we modify the impugned order and allow the benefit prior to the period 18.4.2006. For the post period, we confirm the order of the lower authority - appeal disposed off - decided partly in favor of appellant.
|