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2009 (9) TMI 225 - AT - Service TaxCenvat credit of service tax – Input service – In this case Tri.-(Chennai) by considering the decision of Tribunal in the case of Neeraj Construction v. CCE, Jaipur held that the appellant is liable to pay service tax on supply of vehicles to M/s. BSNL. However, since the appellant has claimed that he has not received any separate amount towards service tax, the gross amount received by him should be taken as cum-tax value and the tax amount is to be recalculated. Accordingly, for this limited purposes the matter is remanded to the original authority. The appeal is otherwise rejected.
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