In absence of evidence amount collected should be treated as inclusive of Service Tax

Sumeru Builders Vs C.C.E. & S.T. (CESTAT Ahmedabad) Section 67(2) clearly provided for treating the amount charged by the service provider as inclusive of service tax payable unless it is specifically mentioned in the documents. In the instant case no evidence has been produced by the revenue to hold that the amount collected by the appellant is exclusive of service tax or it has been separately collected by the appellant. In view of the above, we do not find any merit in the department’s stand that benefit of Section 67(2) could not be extended. If we consider the facts in this backgrou...