2008 (1) TMI 324

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..... gross amount received for the services rendered is completely different from the amount taken for TDS deduction - revenue plea that the entire amount taken for TDS purposes should be taken as the gross amount, is not acceptable - ST/665 of 2007 - ST/59 of 2008 - Dated:- 24-1-2008 - Justice S.N. Jha, President and T. K. Jayaraman, Member (T) K.K. Sharma for the Appellant. A.K. Madan f .....

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..... the entire amount taken for TDS purposes should be taken as the gross amount for the service rendered. If this view is taken, there will be short payment of service tax. Hence the proceedings were initiated. In terms of the impugned order, appellant is required to pre-deposit the following amount: 1. Rs. 4,9 1,350 - Service Tax 2. Rs. 1,000 per day under section 76 3. Rs. 4,9 1,350 penalty .....

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