https://www.taxtmi.com/caselaws?id=761360 CESTAT Ahmedabad allowed the appellant's appeal regarding service tax on unbilled amounts. The tribunal held that under Section 67, only gross amounts actually charged to service recipients constitute taxable value for service tax purposes. Since the disputed amount was neither billed to nor paid by the service recipient, it could not be considered part of the gross value. The decision relied on Gujarat HC precedent and SC judgment in Intercontinental Consultants case, establishing that unbilled amounts are not liable to service tax. en-us Wed, 06 Nov 2024 00:00:00 +0530 Thu, 07 Nov 2024 11:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761360 CESTAT Ahmedabad allowed the appellant's appeal regarding service tax on unbilled amounts. The tribunal held that under Section 67, only gross amounts actually charged to service recipients constitute taxable value for service tax purposes. Since the disputed amount was neither billed to nor paid by the service recipient, it could not be considered part of the gross value. The decision relied on Gujarat HC precedent and SC judgment in Intercontinental Consultants case, establishing that unbilled amounts are not liable to service tax. Case-Laws Service Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761360