9911796707
TMI Blog2017 (9) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... antification of tax liability - applicability of provision of Section 67(2) - Held that: - The said provision will apply only in cases, where the gross amount charged by a service provider is inclusive of the service tax payable - In the present case, we are not shown any evidence to the effect that the gross amount charged is inclusive of such service tax payable either by way of understanding be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department for discharging service tax. 2. The dispute in the present case is with reference to their payment of service tax under three categories. On verification of records including P L Account of the appellant, the Revenue entertained a view that the appellant did not discharge service tax on all their taxable services and on full taxable value. Accordingly, proceedings were initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d penalties are not sustainable. Regarding tax liability under the category of Supply of Tangible Goods it is prayed that the gross value should be considered as inclusive of service tax and the benefit of Section 67(2) of the Act should be available to them resulting in lesser liability of the service tax. 4. Ld. AR supported the findings of the lower authorities. He submitted that the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son of bonafideness in such short payment of tax liability. We find no merit in the plea taken regarding the limitation. 7. Regarding quantification of tax liability with reference to supply of tangible goods, we find that the appellant s plea is for application of provision of Section 67(2). The said provision will apply only in cases, where the gross amount charged by a service provider is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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