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September 2013

2013 (31) STR 226 (Tri.-Del.) Jai Shree Road Lines vs. Commissioner of Central Excise, Jaipur-II

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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IConsideration of services is liable to service tax and not sharing thereof.

Facts:
The appellant already deposited service tax on consideration towards GTA services. On sharing such consideration with the truck owners the department demanded service tax considering the same as commission received from providing business auxiliary services.

Held:
Considering the basic principle that only the consideration for services provided, and not appropriation of income, is liable to service tax under Finance Act, 1994, the appeal was decided in favour of the appellant.

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