TMI Blog2008 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... even in cases where the service tax was not collected - as per sec. 67 held that when no tax is collected separately, the gross amount has to be adopted to quantify the tax liability treating it as value of taxable service plus service tax payable - revenue appeal dismissed - ST/55 & 56/2006 & CO/26/2007 - A/355-356/KOL/2008 - Dated:- 19-3-2008 - S/Shri P. Karthikeyan, Member (T) and D.N. Pand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, they did not pay service tax on the gross amount received or any lower amount. Appeals were filed against the orders-in-original demanding service tax on the services rendered during the period 4/2000 to 3/2005, when the Commissioner (Appeals) allowed the appeals by way of remand. The Commissioner (Appeals) had directed the original authority to re-quantify the demand considering gross amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected for the provision of services, the total compensation received should be treated as inclusive of service tax due to be paid by the ultimate customer of the services unless service tax is also paid by the customer separately. So considered, when no tax is collected separately, the gross amount has to be adopted to quantify the tax liability treating it as value of taxable service plus service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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