<h1>CESTAT Kolkata Affirms: Total Amount Received by Service Provider is Inclusive of Service Tax Per Section 67(2) of Finance Act 1994.</h1> The Finance Act, 1994, under section 67(2), stipulates that if a service provider does not separately collect service tax, the total amount received should be considered inclusive of service tax. In a case involving the tax department and a media consultancy, the Commissioner (Appeals) ruled in favor of the consultancy, treating the gross amount as inclusive of service tax. The department's appeal against this decision was dismissed by the CESTAT Kolkata, affirming that the total compensation should be treated as inclusive of service tax unless specified otherwise. This decision emphasizes the indirect nature of service tax, borne by the consumer.