2011 (1) TMI 101

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..... lue which was arrived at after deducting TDS from the gross value while the gross amount was to be adopted for the payment of service tax - assessees had contended that they had correctly paid service tax on the gross value of taxable service namely 5% of the net sales value of the goods and that income tax was remitted for the purpose of compliance with the provisions of the Income Tax Act and th .....

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..... nd Rs.200/- per day from 18.4.06 or 2% of the service tax and education cess and proceeded to hear and decide the appeal itself at this stage with the consent of both sides. 2. The case of the department is that the assessees herein who are manufacturers of automotive parts and accessories and registered with the Service tax department as a recipient of service and paying service tax on erecti .....

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..... form part of the amount payable as per the contract. In this connection, they rely upon a chart showing details of gross sale value on which service tax was paid and which shows income tax paid over and above the sale value. The chart is reproduced herein below :- 3. However, the authorities below have not adverted to the submissions made on the basis of the above chart. Interests of justice req .....

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