2008 (9) TMI 260

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...., for the Appellant. Shri V. V. Hariharan, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].- We had directed the appellants to predeposit an amount of Rs. 10 lakhs and report compliance vide Stay Order No. 622/2008 dated 15-7-2008 [2008 (12) S.T.R. 279 (Tribunal)]. They deposited Rs. 9.10 lakhs as evidenced by copies of the relevant TR-6 challans produced by them. What rem....

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....S.T.R. 312 (Tri.-Bang.) and Turret Industrial Security (P) Ltd. v. Commissioner - 2008 (9) S.T.R. 564 (Tri.- Kolkata), both of which are to the effect that any amount due from customers is not to be included in taxable value for levy of service tax from a service-provider. The learned consultant has also filed copies of the relevant audited balance sheets and profit-and-loss accounts. The accruals....

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....to demand of service tax on any amount collected from their customers during the period of dispute. However, they seek to agitate the taxability, or otherwise, of certain amounts. Their main grievance is, of course, against demand of service tax on amounts not received from their customers during the relevant period. In this connection, they are not averse to tax being levied on such amounts as an....