https://www.taxtmi.com/caselaws?id=375147 The court upheld the dismissal of the Writ Petitions challenging the constitutional validity of Section 67 of the Finance Act, 1994. It was ruled that the inclusion of expenses and salaries in the 'gross amount' for valuation of taxable service in computing service tax was reasonable. The court emphasized that the liability to pay service tax rests with the service receivers, not the agencies acting as agents for tax collection. Therefore, the Writ Appeals were also dismissed, affirming the constitutionality of Section 67. en-us Mon, 07 Jan 2019 00:00:00 +0530 Tue, 27 Aug 2019 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375147 The court upheld the dismissal of the Writ Petitions challenging the constitutional validity of Section 67 of the Finance Act, 1994. It was ruled that the inclusion of expenses and salaries in the 'gross amount' for valuation of taxable service in computing service tax was reasonable. The court emphasized that the liability to pay service tax rests with the service receivers, not the agencies acting as agents for tax collection. Therefore, the Writ Appeals were also dismissed, affirming the constitutionality of Section 67. Case-Laws Service Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375147