2018 (9) TMI 577

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.... Gohil (A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant is engaged in providing Taxable Services and registered under the category of Business Auxiliary Service as a distributor and receiving commission from his client. The adjudicating authority confirms the demand of Service Tax and upheld the Service Tax. 2. Shri. Nirav Shah, Ld. Counsel appearing on ....

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.... the submission made by both the sides, we find that, since, there is clear provision under Sub-Section(2) of Section 67 whatever amount was received as service charges it is to be treated as inclusive of service Tax, hence cum- Tax benefit is available to the appellant. This has been held by this Tribunal in the case of Gofrey Phillips India Ltd. The relevant para-5.6 is reproduced below: "5.6....