2015 (12) TMI 1272

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..... engaged. The contract is only concerned with the agreed amount to be paid to the contractor. Bifurcation of the receipt does not ipso facto take away the appellants from the scope of taxation. However, all these are our prima facie view without expressing any opinion at this stage. - Keeping in view interest of Revenue, appellants are directed to predeposit 10% of the service tax demand in each c .....

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..... e tax. 2. In all the three appeals, above issue is only involved for which appellant submits that all the stay applications may be heard and disposed together. 3. Revenue on the other hand says that whatever that is received by the appellant is the gross value of the service provided which is taxable. Reimbursement is a nomenclature which has no consequence in law when the appellant receives .....

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..... view interest of Revenue, appellants are directed to predeposit 10% of the service tax demand in each case within eight weeks from today and make compliance on 22.12.2015. Upon such deposit, predeposit of the balance dues stand waived and recovery thereof stayed during the pendency of the appeals. 7. While passing the above order, we also keep in mind the pleadings of time bar and also supply .....

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