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2017 (1) TMI 1606

order - Held that:- The Revenue has not submitted any supporting evidence against such factual findings. - Valuation - case of Revenue is that the valuation of taxable service should be based on gross amount including the value of free of cost material supplied by the recipient of service - Held that:- The details of RA bills were examined by the lower authority, who categorically recorded tha .....

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In order to consider the amount received as inclusive of service tax in terms of Section 67(2) of the Finance Act, 1994, it is necessary to show that the gross amount charged by a service provider is inclusive of service tax payable. In absence of such evidence, cum-tax benefit cannot be extended. - The respondent have to discharge service tax involved in the present case on the value receive .....

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enalties under Section 77 and 78 of the Finance Act, 1994. On appeal, vide the impugned order, the Commissioner (Appeals) set aside the original order and allowed the appeal. Aggrieved by this, the Revenue is in appeal. 2. We have heard ld. AR for the Revenue and ld. Consultant for the respondent. 3. The Revenue is mainly aggrieved on three issues, (a) the gross amount received during the year 200 .....

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bmitted any supporting evidence against such factual findings. On the second issue, the details of RA bills were examined by the lower authority, who categorically recorded that the amount received by the respondent has been correctly recorded in the books of accounts. Further, the details of payment received from contractor is already with the Department. The legal/court dispute between the respo .....

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