Contract Clause on Service Tax Inclusion Doesn't Mean Tax Collection; Section 73A(2) Demand Unsustainable.

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....The existence of clause in the contract to the effect that it will include Service Tax by itself will not give any inference that such Service Tax has been collected from the client. The checklist for RA bills makes it clear that the recipient is also not recognizing any payment in any manner which can be attributed Service Tax - the demand in terms of Section 73A (2) will not survive. - AT....