2011 (2) TMI 1138

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..... ct to service tax - Held that:- As per the provisions of Section 67 of the Finance Act, the service tax is on the gross amount received for providing a taxable service. The appellants are not disputing taxability of service provided. As applicants are receiving a gross amount for service rendered. Hence, prima facie, it is not a case for waiver of pre-deposit of amount of service tax. Applicants a .....

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..... r to the Rules and therefore the amounts such as out of pocket expenses are not liable for service tax. 2. The contention of the Revenue is that applicants are charging gross amount from their clients for providing taxable service which is not disputed. As per the provisions of Section 67 of the Finance Act, the gross amount is chargeable to service tax and hence, the demand is rightly made. .....

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