2017 (1) TMI 1606

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....ent : Shri Dinesh Katra, Consultant ORDER Per B. Ravichandran: The Revenue is in appeal against the order dated 15.03.2011 of Commissioner (Appeals), New Delhi. The respondents are engaged in providing "Commercial or Industrial Construction Service". The dispute in the present appeal relates to services rendered by the respondent during the period 2005-2006 to 2008-2009. The Original Authority ....

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....not produce any supporting evidence to the effect that the considerations received were inclusive of service tax. 4. On the first issue, the lower authority recorded that the difference between the bank statements and the ST-3 figures was attributable to escalation cost in respect of Patiala Project. The taxable value was reconciled and recorded. For the year 2007-2008, certain amount of previous....

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....-tax benefit, we note that the respondent have not produced evidence to the effect that the considerations received were inclusive of service tax. In order to consider the amount received as inclusive of service tax in terms of Section 67(2) of the Finance Act, 1994, it is necessary to show that the gross amount charged by a service provider is inclusive of service tax payable. In absence of such ....