2009 (9) TMI 225

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..... of vehicles to M/s. BSNL. However, since the appellant has claimed that he has not received any separate amount towards service tax, the gross amount received by him should be taken as cum-tax value and the tax amount is to be recalculated. Accordingly, for this limited purposes the matter is remanded to the original authority. The appeal is otherwise rejected. - S/168/2007/MAS - 1153/2009 - Date .....

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..... 2006 (3) S.T.R. 689 (Tri.-Del)= 2005 (186) E.L.T. 373 (Tribunal) He also states that M/s. BSNL are not paying the appellant any amount towards service tax. 3. Heard Shri V.V. Hariharan, ld. JCDR appearing for the Revenue who states that the vehicles provided by the appellants to M/s. BSNL is in the control of BSNL and the clarification dated nil issued by M/s. BSNL produced by the appellan .....

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..... the ratio of the said decision, I hold that the appellant is liable to pay service tax on supply of vehicles to M/s. BSNL. However, since the appellant has claimed that he has not received any separate amount towards service tax, the gross amount received by him should be taken as cum-tax value and the tax amount is to be recalculated. Accordingly, for this limited purposes the matter is remanded .....

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