2009 (4) TMI 380

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecovered service tax separately for the impugned services. Held that- since they have not recovered service tax separately from their customers, value received by them should be taken as cum-tax value and tax should be re-determined. Accordingly, impugned order is set aside. Matter is remanded back to the original authority for re-calculation of the demand. Appeal is allowed by way of remand. - S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y from the Bench, learned D.R. fairly states that the amount realized by the appellants have not been taken as cum-tax value and, hence, demand needs to be re-calculated. 4. After hearing both sides and on perusal of the case law cited by the learned D.R., we find that the appellants are liable to pay service tax for the impugned period. However, since they have not recovered service tax separat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X