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        Case ID :
        Service Tax

        Service tax demand on unbilled amount not chargeable. Section 67...

        Unbilled amounts not taxable for services, rules Supreme Court.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Service tax demand on unbilled amount not chargeable. Section 67 clearly states that only the gross amount charged from the service recipient shall be considered as the gross value for service tax. The unbilled amount, not charged by the appellant to the service recipient, is not part of the gross value u/s 67. Hence, the unbilled amount is not liable to service tax. This issue has been settled by the Supreme Court in Intercontinental Consultants Technocrats Pvt. Ltd. and the Gujarat High Court in Linde Engineering India Pvt. Ltd., holding that unbilled amounts cannot be subject to service tax. Assessee's appeal allowed.
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