Any other amount charged not for providing taxable service cannot be part of valuation

Universal Power Systems Private Limited Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT Chennai held that any other amount, other than gross amount charged for providing taxable service, which is calculated not for providing such taxable service cannot a part of that valuation as that amount is not calculated for providing such ‘taxable service’. Facts- During the course of audit of the accounts of the appellant by the Internal Audit Group, it appeared that they had noticed the agreements entered by the appellant with music directors/music companies’ association for procuring ring...