TMI Blog2017 (6) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... the total value a part of the value is toll tax - The service tax is not chargeable on any statutory levy whereas it is chargeable only on the service charge. The toll tax being a statutory levy cannot attract the service tax - appeal dismissed - decided against Revenue. - ST/88617/13 - A/87264/17/STB - Dated:- 3-5-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Ahibaran, Addl. Commissioner(AR) for the appellant Ms. Padmavati Patil, Advocate for the respondent ORDER Per: Ramesh Nair The fact of the case is that the respondent M/s. Indian Oil Corporation Ltd. is engaged in the service of Transportation of their products from refinery to retail pump outlets/ depots. Against such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recovered by the transporter as a reimbursable expenditure. The deduction of the same is not permissible though it may be a toll tax for the transporter but for the respondent it is part of the transportation charges paid by them to the transporter. Therefore, the same is also chargeable to service tax as part of the transportation charges. 3. On the other hand, Ms. Padmavati Patil, ld. counsel for the respondent submits that the toll tax is a statutory levy enumerated at sr. No.59 of list-II (State list) in the seventh schedule of the Constitution of India. Accordingly, there is no doubt that the toll tax is a tax and tax cannot be levied with service tax. She submits that the transporter is a pure agent of the respondent, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax as part of the gross value of the GTA service. We find that the toll tax per se is not a service charge and the same is statutory levy enumerated at sr. No.59 of list-II (State list) in the seventh schedule of the Constitution of India. In the case of GTA service, respondent though a service recipient by virtue of legal fiction, they are the deemed service provider. In such case, total amount of transportation is chargeable to service tax as a value of GTA. Therefore, the value on which the service tax on GTA is payable is deemed to be a value of the respondent. If this is so, then out of the total value a part of the value is toll tax. The service tax is not chargeable on any statutory levy whereas it is chargeable only on the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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