https://www.taxtmi.com/caselaws?id=374467 The Court upheld the constitutional validity of Section 67 of the Finance Act, 1994, which includes expenses in the 'gross amount' for service tax valuation. It emphasized the distinction between expenses like salaries and statutory payments in determining taxable service, ultimately dismissing the Writ Appeals challenging the constitutional validity of the statutory provisions. en-us Mon, 07 Jan 2019 00:00:00 +0530 Sat, 02 Feb 2019 09:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374467 The Court upheld the constitutional validity of Section 67 of the Finance Act, 1994, which includes expenses in the 'gross amount' for service tax valuation. It emphasized the distinction between expenses like salaries and statutory payments in determining taxable service, ultimately dismissing the Writ Appeals challenging the constitutional validity of the statutory provisions. Case-Laws Service Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374467