2008 (3) TMI 59

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....   [Order per: P. Karthikeyan, Member (T)].-1. The captioned appeals have been filed by the Revenue against similar orders passed by the Commissioner (Appeals). The respondents, M/s. Advantage Media Consultant & M/s. Siddharth Advertising had rendered services as an advertising agency and collected commission from their clients. The respondents had collected service tax on the commiss....

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...., where the service tax was not paid, as inclusive of service tax payable. The Revenue is in appeal against this part of the impugned order. The Revenue has argued that the respondents have to pay service tax on the gross amount of commission received by them even in cases where the service tax was not collected. In respect of Government Agencies who did not pay service tax on gross amount collect....

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....le. We find that this principle has been legislated in the following terms with effect from 18-4-2006 in Section 67(2) of the Finance Act, 1994 as amended: "67(2). Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as with the addition of tax payable, is equa....