https://www.taxtmi.com/caselaws?id=167751 The Court found the AO's decision flawed and remanded the matter for fresh scrutiny to determine if the service charges were part of the sale price and if the assessee could claim tips on behalf of staff. The Court also directed the Appellate Authority to assess if the collection was a disguised form of Service Tax and to provide the respondent- assessee with a fair opportunity. As a result, the revision petitions were allowed, and the matter was remanded for further assessment. en-us Fri, 14 Sep 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167751 The Court found the AO's decision flawed and remanded the matter for fresh scrutiny to determine if the service charges were part of the sale price and if the assessee could claim tips on behalf of staff. The Court also directed the Appellate Authority to assess if the collection was a disguised form of Service Tax and to provide the respondent- assessee with a fair opportunity. As a result, the revision petitions were allowed, and the matter was remanded for further assessment. Case-Laws VAT and Sales Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167751