https://www.taxtmi.com/caselaws?id=254483 The appellate Tribunal upheld the Commissioner's order, finding no error warranting appellate interference and rejecting the Revenue's appeals. The assessees' refund claim for excess Service Tax remitted was accepted as the Service Tax liability was not passed on to customers, based on the analysis of invoices showing no explicit collection of Service Tax from customers. The interpretation of Notification No. 15/2007-S.T. supported the assessees' position that they had remitted tax on the entire gross amount received, while only 40% was taxable, as per previous Tribunal decisions. en-us Fri, 17 Jan 2014 00:00:00 +0530 Tue, 23 Dec 2014 07:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254483 The appellate Tribunal upheld the Commissioner's order, finding no error warranting appellate interference and rejecting the Revenue's appeals. The assessees' refund claim for excess Service Tax remitted was accepted as the Service Tax liability was not passed on to customers, based on the analysis of invoices showing no explicit collection of Service Tax from customers. The interpretation of Notification No. 15/2007-S.T. supported the assessees' position that they had remitted tax on the entire gross amount received, while only 40% was taxable, as per previous Tribunal decisions. Case-Laws Service Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254483