TaxTMI 
TaxTMI 
2007 (9) TMI 114
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.... the OIA No. 28/2006-CE dated 17-3-2006 passed by the Commissioner of Central Excise (Appeals -I), Bangalore. 2. The respondent rendered Security Services to clients. However, they did not take out registration for payment of Service Tax. Consequently, Revenue proceeded against the respondent. The original authority demanded Service Tax amounting to Rs. 6,02,278/- along with interest. He also imp....
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....it has been stated that there is no provision for giving the Cum-tax price benefit to the respondent. It is urged that the provisions of Central Excise cannot be made applicable to the Service Tax. The Service Tax is on the value of the taxable services rendered and, therefore, the service tax has to be collected only on that value and the value of taxable services cannot be said to include the ta....
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....n the present case, it is seen from records that the respondents had not collected Service Tax separately. It is not the case of the Revenue that they collected the Service Tax and did not pay the same to the Government. In these circumstances, the principle enunciated in the case of M/s. Maruti Udyog Ltd., cited supra, has been followed by the lower authority to grant the cum-duty benefit to the ....