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2017 (9) TMI 1128 - AT - Service TaxTime limitation - demand - Held that: - Though the appellants were registered with the Service Tax Department, they have not considered the full taxable value to discharge service tax - there is no plausible reason of bonafideness in such short payment of tax liability. Supply of tangible goods - quantification of tax liability - applicability of provision of Section 67(2) - Held that: - The said provision will apply only in cases, where the gross amount charged by a service provider is inclusive of the service tax payable - In the present case, we are not shown any evidence to the effect that the gross amount charged is inclusive of such service tax payable either by way of understanding between the service provider and service recipient or in the documents like invoice, to this effect. In absence of such supporting evidence, the provisions of Section 67(2) cannot be automatically applied to reduce tax liability, under any category. Appeal dismissed - decided against appellant.
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