Court Supports Cum Tax Assessment: Service Tax Based on TDS Statements Rejected; Gross Value Treated as Cum Tax.

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....Rejection of “cum tax” claim - Demand of service tax on the basis of TDS statement - There seems no reason to deny benefit of cum tax value in view of the fact that price appearing in 26AS Forms was admittedly cum tax price and as per judgments cited by Petitioner gross value is considered as cum tax.....