TMI Blog2014 (9) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... y the subsequent amendment. If this interpretative principle were applied, it might be legitimate to derive assistance from the definition of the expression ‘gross amount charged’, post 18.04.2006 to the same expression occurring in the unamended Section 67(1), prior to 18.04.2006 as well. Whether this is the appropriate interpretative principle will however await the hearing of the appeal. It is possible that the expression ‘gross amount charged’ might encompass non monetary consideration as well - Partial stay granted. - S.T. appeal No. 55075 of 2013 - Stay Order No. 52221/ 2014 - Dated:- 7-7-2014 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. For the Appellant : Sh. Pawanshree Agarwal, Advocate For the Respondent : Sh. Govind D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal developers- the Srivastavas. The appellant provided its contractual obligation of commercial and industrial construction by March 2006. The 8,000 sq. ft. falling to the share of the appellant was thereafter sold to third parties. The income received by the appellant on the sale of its share was treated by Revenue as the taxable value received for the rendition of commercial or industrial construction service. Since the appellant failed to file returns and remit service tax on this receipt, proceedings were initiated by the show cause notice dated 24.08.2009. These proceedings culminated in the order passed by the Commissioner, impugned herein. 3. Ld. Advocate for the appellant submits that Section 67 of the Finance Act, 1994 (as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t charged , occurring in sub-clause (i) of Section 67(1), is defined in sub-clause (c) of Section 67(4) of the Act. 5. Prior to the amendment referred to above, the value of taxable service, as already noticed is in respect of a gross amount charged by a service provider. Whether gross amount charged would comprehend a consideration received in monetary terms alone or could be considered as consideration received in any form, is the core issue that falls for consideration at the hearing of the appeal. 6. Ld. DR would contend that the definition of gross amount charged legislated w.e.f. 18.04.2006 may not be applicable for interpretation of this expression prior to the amendment. This contention is too broadly stated to commend acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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