TMI Blog2013 (12) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenge to the valuation of taxable service based on any clarificatory letter issued by the Ministry of Finance, Government of India on the face of the clear provisions of charging section under Section 66 and the valuation of taxable service under Section 67, is not sustainable - value of taxable service includes gross amount chargeable to service tax and which also includes wages and the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wage bill of the security personnel supplied to third parties as statutory levies and taxes; (b) issue a writ, order or direction in the nature of writ as this Hon'ble Court may deem fit and proper on the facts and circumstances of the case; (c) award costs of this petition to the humble petitioner throughout." The question raised by the petitioner is squarely covered inter-party in Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t payable on the amount of service charge, and not on the amount of wages, and the amount paid towards provident fund and employees state insurance realised from the customers. Sri S.K. Misra, learned counsel submitted that the definition of words 'value of taxable service' makes it clear that gross amount is chargeable for service tax and, therefore, the Tribunal has rightly applied the law. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity Service vs. Union of India and made an attempt to avoid the question of law decided inter-party on the ground that the orders in earlier cases were passed on waiver applications. Section 67 of the Finance Act, 2006 (21/2006 dated 18.4.2006 w.e.f. 1.5.2006) provides for charge of service tax on the gross amount charged by the service provider for such services provided or to be provided by hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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