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2014 (9) TMI 853 - AT - Service TaxWaiver of pre deposit - Valuation - scope of the term gross amount charged - Pre-amendment scenario i.e prior to 18-4-2006 - Commercial or industrial construction service - Held that:- If the purpose of the 2006 amendments were reformatory i.e. removal of a mischief that resulted in a narrow or restricted enactment as to the value that amounts to a taxable value for computation of service tax, then on application of the ‘mischief rule’ of statutory interpretation, we are required to consider the state of the legislation prior to the amendment; the apparent mischief that the prior legislation entailed; and the mischief that stood avoided by 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.
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