2014 (12) TMI 1186

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..... on principal to principal basis. In these circumstances, the applicant is required to pay service tax on the gross amount received for the services provided by them. Further, the applicant has non-informed the value of services provided by it. Therefore, we are of the view that the Department has invoked the extended period of limitation. - prima facie case is against the assessee - 50% stay gran .....

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..... rincipal basis. But the applicant was paying service tax on the gross amount received from the service recipient. Hence, the amount paid to the employees, who have executed the actual services and filed their service tax returns regularly. During the course of investigations, it was revealed that the applicant is not paying service tax on their gross amount received from the service recipient. The .....

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..... -deposit. 3. On the other hand, ld. Departmental Representative opposed the contentions of the ld. counsel and submits that the applicant was providing the services on principal to principal basis. Therefore, the applicant is required to pay the service tax on the gross value of the services provided by them. In these circumstances, the Department has rightly invoked the proceedings against the .....

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