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2017 (1) TMI 1606

Commercial or Industrial Construction Service - case of Revenue is that the gross amount received during the year 2005-06 towards rendering service has not been properly recorded in the impugned 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 .....

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nance 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 received and provisions of Section 67(2) are not available for determining the amount of tax - appeal disposed off. - Service Tax Appeal No.1114/2011(DB) - Final Order No.50044/2017 - Dated:- 5-1-2017 - Dr. Sat .....

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2005-06 towards rendering service has not been properly recorded in the impugned order, (b) 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, and (c) benefit of cum-tax value cannot be extended as the respondent did not produce any supporting evidence to the effect that the considerations received were inclusive of service tax. 4. On the first issue, the lower authority recorded that the difference .....

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ng cum-tax benefit, we note that the respondent have not produced evidence to the effect that the considerations received were inclusive of service tax. 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. 6. In view of the above discussion and analysis, .....

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