https://www.taxtmi.com/caselaws?id=219021 The Tribunal ruled in favor of the appellant, stating that service tax should be levied on the actual amounts received by the service provider as per Section 67 of the Finance Act, 1994. The Tribunal found no evidence that the disputed amounts were received by the appellant, thereby waiving the pre-deposit requirement for appeal admission. en-us Mon, 04 Jun 2012 00:00:00 +0530 Mon, 12 Nov 2012 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219021 The Tribunal ruled in favor of the appellant, stating that service tax should be levied on the actual amounts received by the service provider as per Section 67 of the Finance Act, 1994. The Tribunal found no evidence that the disputed amounts were received by the appellant, thereby waiving the pre-deposit requirement for appeal admission. Case-Laws Service Tax Mon, 04 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219021