2018 (8) TMI 1099

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....r Respondent (s): Shri T. K. Sikdar, Asst. Commr (AR) ORDER Per: Mr. Ramesh Nair The brief facts of the case are that the appellant are providing Commercial and Industrial Construction Service for which the billing was made for the total gross service charges, the recipient deduct 2% VAT. The appellant is paying service tax on gross value excluding the 2% VAT. The case of the department i....

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.... He submits that service tax is payable only on the service charges not on any other elements. He placed reliance on the judgement of the Hon'ble Supreme Court in the case of Union of India vs. Intercontinental Consultants and Technocrats Pvt. Ltd. - 2018 (10) GSTL 401 (S.C.). 3. Shri T. K. Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings in the ....