https://www.taxtmi.com/caselaws?id=4195 CESTAT dismissed the revenue appeal and upheld the assessee, holding that the demand for service tax on the gross commission could not be sustained. The tribunal rejected revenue's contention that tax must be levied on the gross amount where service tax was not collected separately, finding the invocation of section 67 to treat the gross receipt as value plus tax was not tenable in the circumstances of the case. en-us Wed, 19 Mar 2008 00:00:00 +0530 Tue, 09 Sep 2025 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4195 CESTAT dismissed the revenue appeal and upheld the assessee, holding that the demand for service tax on the gross commission could not be sustained. The tribunal rejected revenue's contention that tax must be levied on the gross amount where service tax was not collected separately, finding the invocation of section 67 to treat the gross receipt as value plus tax was not tenable in the circumstances of the case. Case-Laws Service Tax Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4195