TMI Blog2013 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... sue revolves around the definition of the amount gross value charged, which has already been decided by the Hon’ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Limited [2012 (12) TMI 150 - DELHI HIGH COURT], wherein it is held that: - Appellant has made out a strong prima facie case for the waiver of pre-deposit of the amounts involved – stay granted. - Appeal No.: ST/10546 of 2013 - - - Dated:- 15-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri Jigar Shah, Advocate For the Respondent : Shri K. Sivakumar, A.R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of the amount charged as service tax, interest the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch directed the pre-deposit and remanded the matter back to the tribunal for reconsideration without asking for any further pre-deposit. 4. Learned departmental representative on the other hand, would submit that the appellant is charging less than the normal charges from M/s. Hindalco Industries, is itself an indicator that appellant is giving additional concession to M/s. Hindalco Industries. It is his submission that this concession is given to M/s. Hindalco Industries only for the reason that M/s. Hindalco Industries has supplied/ erected the machinery over their which is being used by the appellant. He would submit that the judgment of the tribunal in the case of VPR Mining Infrastructure Pvt. Limited 2011 (23) STR 279 (Tri. Bang.) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. Reading Section 66 and Section 67(1)(i) together and harmoniously, it seems clear to us that in the valuation of the taxable service, nothing more and nothing less than the consideration paid as quid pro quo for the service can be brought to charge. Sub-section (4) of Section 67 which enables the determination of the value of the taxable service in such manner as may be prescribed is expressly made subject to the provisions of sub-section (1). The thread which runs through Sections 66, 67 and Section 94, which empowers the Central Government to make rules for carrying out the provisions of Chapter V of the Act is manifest, in the sense that only the service actually provided by the service provider can be valued and assessed to service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
