TMI Blog2016 (5) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... o. Vs. Commr. of Customs, Central Excise & Service Tax [2014 (9) TMI 218 - ALLAHABAD HIGH COURT], the bonus amount paid as incentive to the personnel deployed by the appellant is also rightly includable in the total consideration for service tax purposes. These are additional remunerations though not as per prefixed periodicity and quantum. - Decided against the appellant - S.T. Appeal No.52795/15 - Final Order No. A/70118/2015 - Dated:- 18-12-2015 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri S. B. Shukla, Adv. For the Respondent : Shri Kamal Duggal, Asstt.Commr. (D.R.) ORDER PER MR. B.RAVICHANDRAN : This appeal is against order dated 08.05.2015 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incurred by the service provider in the course of providing the taxable service cannot be considered as gross amount charged for such service ; (d) the Amendment has been made in Section 67 of the Finance Act, 1994 through Finance Act, 2015 to the effect that gross consideration for a taxable service shall include all reimbursable expenditure or cost incurred and charged by the service provider. Though CBEC letter dated 28.02.2015 stated that the Amendment is to give effect to the intention of the legislature that such inclusions are always to be made, such intention alone cannot be ground for giving to the same prior to such amendment ; (e) There is no suppression of fact or intention to evade payment of service tax. Hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligation. Both these amounts therefore constitute the gross amount charged by the appellant for the taxable service provided to M/s. Hindalco Industries Ltd., since the taxable service was provided for a consideration in money. Both these amounts therefore constitute the gross amount charged by the appellant for having provided the taxable service. 6. The above decision of the Tribunal was also referred to by the Hon ble High Court of Allahabad in the case of H. M. Singh Co. Vs. Commr. of Customs, Central Excise Service Tax : 2015 (37) STR 172 (All.). 7. The bonus amount paid as incentive to the personnel deployed by the appellant is also rightly includable in the total consideration for service tax purposes. These are additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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