9911796707
TMI Blog2018 (9) TMI 1988X X X X Extracts X X X X X X X X Extracts X X X X ..... case in brief are that the appellant, herein, Science City, is a constituent unit of the National Council of Science Museums (NCSM), a society registered under the West Bengal Societies Registration Act, 1961. The NCSM is an Autonomous Body founded by the Government of India and functions under administrative control of the Ministry of Culture. The NCSM is recognized as a Scientific and Industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions in respect of their liability towards service tax and were also submitting the details as asked for and have explained the discrepancies by filing proper reply to the queries made. She also submitted that the show-cause notice has no calculation sheets attached explaining thereby the reason of amount demanded or refuting the calculation provided by the appellant. Show-cause notice only ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the customer. She relied upon the decision of the Tribunal in the case of CCEx. Vs. Advantage Media Consultant reported in [2008] 14 STT 483 (Kol-CESTAT). The ld.Counsel submitted reconciliation statement of their service tax liability for the disputed period along with written submissions at the time of hearing of the appeal. The same are reproduced below : 3. The ld.D.R. for the Revenue reit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Advantage Media Consultant (supra), the Tribunal has held that the total amount collected for the provision of services, should be treated as inclusive of service tax to be paid. When no tax is included separately, the gross amount has to be adopted to qualify the tax liability treating it as value of the taxable service plus service tax payable. 6. On perusal of records, I do not find any ingr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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