Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1518 - AT - Service TaxValuation - C&F Agents services - The adjudicating authority has confirmed the demands on the ground that the gross amount of commission received is taxable while it is the case of the appellant that the gross amount which is received as commission, needs to be reduced by the amount of salary paid for his staff and the amounts which he has incurred for the godown. Held that:- There are no merits in the appeal filed by the appellant as no documents evidencing the claim is adduced - also, the 1st appellate authority has given a well reasoned order that It is only the cost incurred by the service provider in providing certain services not falling within the realm of the taxable service, that are deductible while arriving at the value of the taxable service and not every expenditure by the appellant. Appeal dismissed - decided against appellant.
|