2013 (12) TMI 1615

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..... ri A.K. Nigam, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - After hearing the stay application for some time, we are persuaded to the view that the singular issue involved in the substantive appeal falls within a narrow compass and the appeal itself could be disposed of. However, learned departmental representative contends that the stay appl .....

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..... or deducted any amounts from the consideration payable for the service provided by the petitioner. 4. On a primary analysis and a true and fair construction of the provisions of Section 67 of the Finance Act, 1994, in particular Clause (i) of Section 67(1), it is apparent that where the provision of a service is for a consideration in money (as in this case), the taxable value would be the g .....

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..... ficient use of consumables during the course of providing the taxable service. It is stated by the petitioner that this component of the total service was remitted even prior to the adjudication order. We record this fact to make it clear that the waiver of pre-deposit granted herein does not include the Service Tax component of ₹ 1,20,21,082/-. If this amount was not remitted by the petitio .....

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