https://www.taxtmi.com/highlights?id=82946 Service tax demand on unbilled amount not chargeable. Section 67 clearly states that only the gross amount charged from the service recipient shall be considered as the gross value for service tax. The unbilled amount, not charged by the appellant to the service recipient, is not part of the gross value u/s 67. Hence, the unbilled amount is not liable to service tax. This issue has been settled by the Supreme Court in Intercontinental Consultants Technocrats Pvt. Ltd. and the Gujarat High Court in Linde Engineering India Pvt. Ltd., holding that unbilled amounts cannot be subject to service tax. Assessee's appeal allowed. en-us Sat, 09 Nov 2024 08:46:40 +0530 Sat, 09 Nov 2024 08:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82946 Service tax demand on unbilled amount not chargeable. Section 67 clearly states that only the gross amount charged from the service recipient shall be considered as the gross value for service tax. The unbilled amount, not charged by the appellant to the service recipient, is not part of the gross value u/s 67. Hence, the unbilled amount is not liable to service tax. This issue has been settled by the Supreme Court in Intercontinental Consultants Technocrats Pvt. Ltd. and the Gujarat High Court in Linde Engineering India Pvt. Ltd., holding that unbilled amounts cannot be subject to service tax. Assessee's appeal allowed. Highlights Service Tax Sat, 09 Nov 2024 08:46:40 +0530 https://www.taxtmi.com/highlights?id=82946