2016 (8) TMI 1030

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..... amount inclusive of service tax ? – Held that: - the recipient of service objected to payment of service tax liability prior to that date and reimbursed the service tax only for the period after that date. As such, it cannot be presumed that the gross amount received by the respondent always included the service tax – appeal disposed off – refund allowed - decided against Revenue. - E/3230/200 .....

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..... g with interest was paid by the respondent towards tax liability of the said services. Subsequently, they filed a claim for refund of ₹ 85,699/- with the interest relating to service tax attributable to the period prior to 16.08.2002 on the ground that cargo handling service was introduced as a taxable service w.e.f. that date only. The claim was rejected by the Original Authority on the g .....

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..... loading and unloading service is taxable under cargo handling service w.e.f. 16.08.2002 only. This fact has been recorded by the Appellate Authority in his impugned order. In the grounds of appeal, the Department submitted that the gross value received for such service should be considered as inclusive of service tax and as such, no refund shall be allowed to the respondent. Further, it was subm .....

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