https://www.taxtmi.com/caselaws?id=761938 CESTAT Allahabad held that gross amounts received by service provider for taxable services are inclusive of service tax payable under Section 67(2) of Finance Act, 1994. The demand based on third-party information from income tax department must be recomputed treating received amounts as cum-tax value. However, threshold exemption under Notification 33/2012 was denied as appellant failed to establish eligibility. Appeal partly allowed for recomputation of taxable value as cum-tax price, with original authority directed to recalculate demand accordingly. en-us Mon, 18 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 08:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761938 CESTAT Allahabad held that gross amounts received by service provider for taxable services are inclusive of service tax payable under Section 67(2) of Finance Act, 1994. The demand based on third-party information from income tax department must be recomputed treating received amounts as cum-tax value. However, threshold exemption under Notification 33/2012 was denied as appellant failed to establish eligibility. Appeal partly allowed for recomputation of taxable value as cum-tax price, with original authority directed to recalculate demand accordingly. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761938