Using Expression 'inclusive of all taxes' in a contract does not mean that Service Tax was collected by assessee

The CESTAT, Bangalore Bench held that Expression 'inclusive of taxes' only means that there would be no further rise in value of contracts in case any demands stands raised against service provider; it does not mean that 'service tax' stands collected from service recipient so as to be payable under section 73A, despite fact that services are eligible for exemption.