PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
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.
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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