9911796707
TMI Blog2011 (12) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings were initiated against the appellant on the ground that the appellant had exceeded the limit provided for eligibility of exemption from Service Tax as a small service provider. Proceedings were dropped by Order-in-Original No.SD-02/OIO No.42/08-09, dt.1.7.08. As soon as the appellants were informed that they were not eligible for the benefit of small scale exemption available for service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Pune-I - 2009 (16) STR 71 (Tri-Mum), it has to be held that the Service Tax liability has been included in the value of services provided by them and therefore the same has been recovered. It was submitted that during the relevant time, the appellant was not paying Service Tax and therefore the question of collecting Service Tax does not arise. As regards Balance Sheet and Profit & Loss Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider, for the services provided or to be provided is inclusive of Service Tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged. In view of above facts, it is apparent that the gross amount charged by the said claimant was inclusive of Service Tax and as such the incidence of Service Tax had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant did not indicate that the Service Tax was exempt, conclusion cannot be reached that they have collected the Service Tax from the customers. 8. Under these circumstances, I am unable to sustain the view taken by the authorities that on the basis of invoice, it can be concluded that the appellant had collected Service Tax. Only when Service Tax was payable and was held to be payab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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