https://www.taxtmi.com/caselaws?id=427016 The Tribunal interpreted Section 67 of the Finance Act, 1994 in a case concerning the inclusion of "facility charges" in taxable services provided. It held that service tax should be based only on actual consideration unless there is additional payment from the service recipient. The demand for service tax was found unsustainable, as the negotiated rate already covered the charges. The Tribunal also ruled in favor of the respondent on revenue neutrality and limitation grounds, dismissing the Revenue's appeals. The impugned order was upheld, and the cross-objection was disposed of accordingly. en-us Mon, 29 Aug 2022 00:00:00 +0530 Wed, 31 Aug 2022 06:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427016 The Tribunal interpreted Section 67 of the Finance Act, 1994 in a case concerning the inclusion of "facility charges" in taxable services provided. It held that service tax should be based only on actual consideration unless there is additional payment from the service recipient. The demand for service tax was found unsustainable, as the negotiated rate already covered the charges. The Tribunal also ruled in favor of the respondent on revenue neutrality and limitation grounds, dismissing the Revenue's appeals. The impugned order was upheld, and the cross-objection was disposed of accordingly. Case-Laws Service Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427016