CESTAT in the matter of M/s Raj Catering Services Versus Commissioner of Central Excise, Pune -2016 (4) TMI 938 – CESTAT MUMBAI held that
The Service Tax liability, if not charged on the bill, the amount received by the appellant/assessee needs to be considered as cum-tax as Service Tax liability needs to be work place.
It followed the ratio as laid downby Tribunal in the case of M/s Indian Coffee Workers Co-operative Society Ltd. Vs. Commissioner of Central Excise, Allahabad – 2013-TIOL-1440-CESTAT-DEL and High Court of Madras in the case of Tamil Nadu Hotels Association Vs. Union of India – 2001 (133) ELT 265 (Mad.) .