2017 (8) TMI 1278 - SCH - Service Tax

Gross receipts Demand the decision in the case of SCOTT WILSON KIRKPATRICK (I) PVT. LTD. Versus COMMR. OF ST, BANGALORE 2006 (10) TMI 4 - CESTAT, BANGALORE contested, where it was held that Gross receipts cannot be subject to service tax as part of the amount is on account of reimbursable expenses - condonation of delay - Held that - Delay in filing the appeal is condoned as the appellant had been pursuing the appeal before the High Court under the provisions of Section 35G of the Central Excise Act, 1944 - however, the decision in the above case upheld, and the present appeal dismissed, as there is no merit in the appeal - decided against appellant.

Summary

The Supreme Court condoned the delay in filing the appeal due to pursuing it before the High Court under Section 35G of the Central Excise Act, 1944. The appeal was dismissed as it lacked merit.