If service tax is not separately charged, amount charged should be taken as inclusive of service tax

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CESTAT, NEW DELHI BENCH

Speedway Carriers (P.) Ltd.

v.

Commissioner of Central Excise

Stay Order No. ST/S/525 of 2012-Cus.

Application No. ST/STAY/3482 of 2010

Appeal No. ST/1626 of 2010

April 11, 2012

 The appellants were engaged in the business of renting out low-floor buses to Rajasthan State Road Transport Corporation (RSTRC) on contract basis. RSTRC was using the buses as stage carriers for transportation of persons. The appellants did not pay service tax on the consideration received from RSTRC during the period 01-06-2007 to 31-12-2007.