TMI Blog2014 (1) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider for such service provided or to be provided by him. As the petitioner/appellant has charged his customers for the service provided during the relevant period in issue, prima facie, the liability to remit service tax does not appear to be contingent on receipt of the amount by the service provider - prima facie, no case is made out for grant of waiver of pre-deposit - Stay denied. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period in question. That is a new plea raised for the first time in this application. Further Section 67 of the Finance Act 1994 provides that service is a taxable service chargeable to tax with reference to its value then such value shall in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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