2009 (5) TMI 97

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..... the submission of the applicants that they are liable to pay and have paid service tax with reference to the amount charged and received by the service provider and that the provision for grossing up of the amount under Section 195A of the Income Tax Act is applicable only for the purposes of computing the method of payment of income tax and not for the purpose of computing service tax. – pre-depo .....

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..... by the service provider and that the provision for grossing up of the amount under Section 195A of the Income Tax Act is applicable only for the purposes of computing the method of payment of income tax and not for the purpose of computing service tax. Prima facie, the decision of the Tribunal in Salim Associates v. Commissioner of C. Ex,, Calicut, 2007 (7) S.T.R. 48 (Tri.-Bang) relied on by .....

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