2009 (4) TMI 190

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....llant. Shri Alok Kothari, C. A., for the Respondent. [Order per : C. Satapathy, Member (T)].- Heard both sides. 2. In this case, the original authority has decided the matter against the Respondents holding them liable to pay the Service Tax on the gross value of the services provided and has disallowed the deduction claimed by the Respondent as they did not substantiate their claim by producti....

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....which cannot be taken to have precedential value. Moreover, he relies on the order of Tribunal in the case of Naresh Kumar & Co. Pvt. Ltd. v. Commissioner of Service Tax, Kolkata reported in 2008 (11) S.T.R. 578 to support the claim that the tax on the gross value of the services has to be levied without allowing the deduction. 4. After hearing both sides and perusal of the record including the c....