Rajasthan High Court - Jaipur
Bhanwar Lal Gurjar vs Commissioner Of Cgst And Service Tax on 14 December, 2019
Bench: Sabina, Narendra Singh Dhaddha
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D. B. Central Excise (Service Tax) Appeal No. 134/2018
Bhanwar Lal Gurjar, Village Jodhras, Post Malola, District
Bhilwara (Raj)
----Appellant
Versus
Commissioner of CGST & Service Tax, NCR Building, Statue
Circle, C-Scheme, Jaipur (erstwhile known as Commissioner of
Central Excise and Service Tax, Jaipur-II, NCRB Building Statue
Circle, C-Scheme, Jaipur)
----Respondent
For Appellant(s) : Mr. Sameer Jain with Mr. Daksh Pareek and Mr. Arjun Singh.
For Respondent(s) : Mr. Siddharth Ranka.
HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Judgment 14/12/2019 Appellant has filed this appeal challenging part of order dated 20.03.2018 passed by Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the Tribunal'), whereby, appeal of the appellant with regard to demand of service tax for the financial year 2011-12 was disposed of and adjudged demand beyond the normal period of limitation was confirmed.
Learned counsel for the appellant has submitted that vide show cause notice dated 27.09.2012 (Annexure-1), service tax was demanded from the appellant with regard to the contribution towards Provident Fund and ESI of the labour provided by the appellant to his clients. Learned counsel has (Downloaded on 19/12/2019 at 09:28:17 PM) (2 of 13) [EXCIA-134/2018] submitted that so far as Rule 5 of the Service Tax (Determination of Value) Rules, 2006 (hereinafter referred to as 'the Rules') is concerned, the same was struck down by the Hon'ble Supreme Court in Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. 2018 (10) G.S.T.L. 401 (S.C.). Hence, reimbursable expenses could not be included for calculating assessable value on which service tax is leviable. So far as the amount sought to be included for calculating service tax is concerned, the same was being deposited in the accounts of the labour, whereas, the appellant was only receiving commission for providing manpower.
Learned counsel for the respondent has opposed the appeal and has submitted that the amount paid towards Provident Fund and ESI contribution was liable to be included towards gross amount while calculating the service tax liability as per Section 67 of the Finance Act, 1994 (hereinafter referred to as 'the Act') In support of his argument, learned counsel has placed reliance on decision of the Division Bench of Kerala High Court in Security Agencies Association Vs. Union of India & Others, W.A. No. 812/2012 decided on 07.01.2019.
In response to the submissions made by learned counsel for the respondent, it has been submitted by learned counsel for the appellant that judgment of the Division Bench of Kerala High Court in Security Agencies Association (supra) relied upon by the learned counsel for the respondent was not applicable to the facts of the present case as the Kerala High Court was dealing with a case prior to the amendment effected on 01.05.2006 vis-à-vis Section 67 of the Act. The Hon'ble Supreme (Downloaded on 19/12/2019 at 09:28:17 PM) (3 of 13) [EXCIA-134/2018] Court has dealt with situation after amendment effected on 01.05.2006.
At the time of admission of the appeal, following substantial question of law was framed by this Court vide order dated 06.08.2018:
"Whether the learned Tribunal was right in law in confirming the demand on merits on the amount towards Provident Fund (PF), ESI, Salaries paid to Labour on actuals as re-imbursements, which was contrary to provisions of section 67 of the Finance Act and Apex Court judgment reported in 2018 (10) GSTL 401 (SC) by passing a non- speaking order violating the principles of natural justice?"
The facts in the present case are not in dispute. The question involved in the present case is purely legal. Admittedly, appellant is engaged in providing manpower to his clients. Para 6 of the show cause notice dated 27.09.2012 (Annexure-1) reads as under:
"6. Whereas, as per provisions of Section 67 of the Finance Act, 1994, the gross amount charged for the taxable service shall include any amount received towards the taxable service before, during and after provision of such service. In terms of Rule 5 of the Service Tax (Determination of Value) Rules, 2006, where any expenditure or cost incurred by the service provider in the course of providing taxable service, all such expenditure or costs shall be treated as consideration for the taxable service provided or to be provided and shall be included in the value for the purpose of charging service tax on the said service."
Thus perusal of the above paragraph reveals that service tax was sought to be assessed as per provision of Section 67 of the Act read with Rule 5 of the Rules.
Para 14.04 of the Order-in-Original dated 28.03.2014 (Annexure-2) reads as under:
"14.04 Further, to look into as to whether the salary actually paid to the labour is excludable from the taxable value for the purpose of charging service tax, it is prudent to look into the relevant provisions of Service Tax (Determination of Value) Rules, 2006. I find that in terms of Rule 5 of the Service Tax (Determination of Value) Rules, 2006, where any expenditure or cost is incurred by the service provider in the (Downloaded on 19/12/2019 at 09:28:17 PM) (4 of 13) [EXCIA-134/2018] course of providing taxable service, all such expenditure or costs shall be treated as consideration for the taxable service provided or to be provided and shall be included in the value for the purpose of charging service tax on the said service. I further find that certain cases in which the commission, costs, etc. will be included or excluded are given in Rule 6 of the Service Tax (Determination of Value) Rules, 2006 and even in terms of this rule, the salary actually paid to the labour and PF & ESI deposited with the Government are not excludable from the consideration received from the service receivers by the assessee."
While dealing with the controversy involved in the present case, the Tribunal has observed as under:
"6. We find that the period of dispute, in this case, is from April, 2007 to March, 2012 and the show cause notice was issued on 27/09/2012. For issuance of show cause notice beyond the normal period of one year, the Department has to show that non-payment of Service Tax was due to suppression, fraud, misstatement, etc, with the intent to defraud the Government revenue. We find that based on the records maintained by the appellant, the Department has raised the Service Tax demand and also the consultant has specifically stated that no Service Tax was required to be paid on the reimbursable amount such as, E.S.I. and P.F. etc. Further, the consultant also opined that no Service Tax is required to be paid on the labour charges. Thus, in our considered view, the ingredients mentioned in the proviso to Section 73(1) of the Act are absent in this case. Thus, part of the confirmed adjudged demand is barred by limitation of time. We find that the service tax demand has also been confirmed within the normal period of limitation, which according to our opinion, should be paid by the appellant. We also find that non-payment of service tax by the appellant was due to the bonafide belief that same was not payable by the appellant. Thus, Section 80 of the Act, in this case, can be invoked for non-imposition of penalties under Section 76 and 78 of the Act.
7. In view of above, we partly allow the appeal to the extent of setting aside the impugned order, so far as it confirmed the adjudged demand beyond the normal period of limitation. The penalties imposed in the said order is set aside."
Thus, controversy involved in the present case relates to short payment of service tax for the financial year 2011-12. So far as Rule 5 of the Rules dealing with inclusion in or exclusion from value of certain expenditure or costs, is concerned, the same came up for consideration before the Hon'ble Apex Court in Union (Downloaded on 19/12/2019 at 09:28:17 PM) (5 of 13) [EXCIA-134/2018] of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. (supra) and it was held as under:
"12. It was further submitted that Section 67 of the Act was amended w.e.f. May 1, 2006 and this also retained the concept of 'the gross amount charged' for the purpose of arriving at valuation on which the service tax is to be paid. The learned counsel pointed out that sub-section (4) of amended Section 67 categorically provides that the value has to be determined in such a manner as may be prescribed and in pursuant thereto, Rule 5 of the Rules which came into effect from June 1, 2007, provided for 'inclusion in or exclusion from value of certain expenditure or costs'. It was submitted that there was no dispute that as per this Rule, all such expenditure or costs which are incurred by the service provider in the course of providing taxable services are to be treated as consideration for the taxable services provided or to be provided for arriving at valuation for the purpose of charging service tax, except those costs which were specifically excluded under sub- rule (2) of Rule 5. Submission was that since Section 67 specifically lays down the principle of gross amount charged by a service provider for the services provided or to be provided, Rule 5 did not go contrary to Section 67 as it only mentions what would be the meaning of gross amount charged.
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16. Mr. J.K. Mittal, Advocate, appeared for M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. He argued with emphasis that the impugned judgment of the High Court was perfectly in tune with legal position and did not call for any interference. At the outset, he pointed out that the Parliament has again amended Section 67 of the Act by the Finance Act, 2015 w.e.f. May 14, 2015. By this amendment, explanation has been added which now lays down that consideration includes the reimbursement of expenditure or cost incurred by the service provider. Taking clue therefrom, he developed the argument that for the first time, w.e.f. May 14, 2015, reimbursement of expenditure or cost incurred by the service provider gets included under the expression 'consideration', which legal regime did not prevail prior to May 14, 2015. Therefore, for the period in question, the 'consideration' was having limited sphere, viz. It was only in respect of taxable services provided or to be provided. On that basis, submission was that for the period in question that is covered by these appeals, there could not be any service tax on reimbursed expenses as Section 67 of the Act did not provide for such an inclusion. Mr. Mittal also referred to para 2.4 of Circular/Instructions F. No. B-43/5/97-TRU, dated June 6, 1997 wherein it is clarified that "...various (Downloaded on 19/12/2019 at 09:28:17 PM) (6 of 13) [EXCIA-134/2018] other reimbursable expenses incurred are not to be included for computing the service tax".
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20. We have duly considered the aforesaid submissions made by the Learned Counsel for the Department as well as the counsel for the assessees. As can be seen, these submissions are noted in respect of Civil Appeal No. 2013 of 2014 where the assessee is providing 'consulting engineering services'. In other appeals, though the nature of services is somewhat different, it doesn't alter the colour of legal issue, in any manner. In the course of providing those services, the assessees had incurred certain expenses which were reimbursed by the service recepient. These expenses were not included for the purpose of valuation, while paying the service tax. Thus, the question for determination which is posed in Civil Appeal No. 2013 of 2014, answer to that would govern the outcome of the other appeals as well. Still, for the sake of completeness, we may give a brief resume of all these cases.
"A. "Consulting Engineering Services" - Assessee were providing consulting services to M/s. NHAI for highway projects. They were paying Service Tax on remuneration only instead of the gross value charged from the client. SI.No. Civil Appeal details Facts Reimbursable claimed as not includible
1. 2013/2014 UOI v. Period: Oct., 2002- Transportation, Intercontinental March, 2007 (Prior to office rent, office Consultants coming into effect of supplies and impugned Rule 5 on 1- utilities, testing 6-2007] charges, document printing Demand: Rs. charges, 3,55,80,38/- travelling, lodging, boarding etc. Assessee filed W.P. No. (post 19-4-2006) 6370/2008 directly Transportation, against Show Cause office rent, office Notice dated 17-3-2008 supplies, office resulting in the furniture and impugned judgment equipment, dated 30-11-2012 reports and documents printing charges etc. [Pre 19-4- 2006]. [pages 62- 64]
2. 6090/2017 CST v. Period: 2007-2008 Transportation, Intercontinental [post coming into effect office rent, office Consultants of impugned Rule 5 on supplies & 1-6-2007] Utilities, testing charges, Demand: document printing Rs. 1,50,62,017/- charges, travelling, lodging, Show Cause Notice boarding etc. (Downloaded on 19/12/2019 at 09:28:17 PM) (7 of 13) [EXCIA-134/2018] dated 24-10-2008 was [page 157] issued on the basis of the earlier SCN dated 17-3-2008 for the subsequent period.
O-I-O dated 2-3-2010 covered both SCNs dated 17-3-2008 & 24- 10-2008.
B. Share Transfer Agency Service:
SI.No. Civil Appeal details Facts Reimbursable claimed as not includible
1. 6866/2014 Period: 1-4-2008 - 31- Reimbursement of CST v. Through its 3-2010 Expenses, out of Secretary pocket expenses, Demand: Postage expenses, Rs. 13,83,479 stationery charges
2. 3360/2015 Period: 1-5-2006 - 31- Reimbursement of CST v. Pinnacle Share 3-2008 Expenses, out of Registry Pvt. Ltd. pocket expenses, Demand: Postage expenses Rs. 13,83,479 C. Custom House Agent covered by head "Clearing and Forwarding Agent" prior to 18-4-2006. Procedure of raising two sets of invoices for reimbursement of various expenses and for service/agency charged separately started after introduction of Service Tax on CHA's (w.e.f. 15-6-1997) in view of Circular dated 6-9-1997.
Invoice issued for services/agency charges alone is used for payment of Service Tax.
SI.No. Civil Appeal details Facts Reimbursable claimed as not includible
1. 295-299/2014 Period: 1-10-2003 - Customs CST v. Asshita 31-3-2008 [pre and Examination International post coming into effect Charges, Misc.
of the impugned Rule 5] Expenses, Sundry
Demand: expenses,
4,66,607/- strapping and re-
strapping charges,
SCN dated 21-4-2009. documentation O-I-A dated 30-11- charges.
2010 [pages 238-259] set aside demand prior to 18-4-2006 in view of circular dated 6-6- 1997.
2. 2021/2014 Period: Apr., 2008 to Customs CST v. Sunder Balan Aug., 2008 [post Examination coming into effect of Charges, Misc.
impugned Rule 5 on 1- Expenses, Sundry
6-2007] expenses,
Demand: strapping and re-
Rs. 2,26,659/- strapping charges,
documentation
SCN dated 24-7-2009. charges.
(Downloaded on 19/12/2019 at 09:28:17 PM)
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3. 4340-4341/2014 Period: 1-4-2004 to 31- Customs
CST v. Suraj 3-2008 Examination
Forwarders Demand: Charges, Misc.
Rs. 6,35,071/- as Expenses, Sundry
confirmed in the O-I-O. expenses,
The Commissioner strapping and re-
(Appeals) set aside the strapping charges,
demand on the documentation
reimbursable expenses charges.
received under the
category "Clearing &
Forwarding Agent"
Service relation to 1-4-
2004 - 17-4-2006 and
confirmed the
remaining demand.
4. 8056/2015 Not Available
CST V. Suraj
Forwarders
5. T.P.(C) No. A Transfer Petition for CFS charges,
10431045/2017 transferring W.P. Nos. steamer agent
UOI v. Sri 20832, 14521 and charges, delivery
Chidambaram & Ors. 20590 of 2016 pending order charges,
before Hon'ble High Airport/Customs
Court at Madras. charges [page 25-
26/para C]
SCNs raised demands
for Rs. 37.13 lacs and Airline/steamer
Rs. 53.30 lacs which charges, storage
were dropped by the O- and handling
I-O. However on charges, packing
appeals the O-I-O was charges, transport
set aside, hence W.P.'s charges,
were filed. fumigation
charges, insurance
survey charges,
original certificate
charges [pages
62-62]
Charges paid to:
Steamer agent,
Custom Freight
Station, Airport
Authority of India
and Transporters
[page 106-107]
6. 7688/2014 Period: 1-10-2003 to Customs
31-3-2008 [pre and Examination
CST v. Shree Gayatri post coming into effect Charges, Misc.
Clearing Agency of the impugned Rule 5 Expenses, Sundry
on 1-6-2007] expenses,
strapping and re-
Demand: Rs. strapping charges,
9,65,652/- documentation
charges.
SCN issued on 21-4-
2009. O-I-A dated 31-
7-2013 set aside
demand for the period
18-4-2006 - 31-3-2008
in view of circular dated
6-6-1997.
(Downloaded on 19/12/2019 at 09:28:17 PM)
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7. 7685/2014 Period: 2004-05 & CMC charges,
2007-08 CON-COR, GSEC,
Comm. of Customs v. Transportation
Ramdas Pragji The Adjudicating charges, Air and
Forwarders Pvt. Ltd. Authority held that no sea freight,
Service Tax was payable Custom Duty,
on reimbursable Custom Cess,
amount prior to 18-4- fumigation
2006. The Circular charges, bottom
dated 6-6-1997 lost its paper, wooden
validity after etc. handling
introduction of Rule 5. charges, labour
Hence the ST was expenses, sundry
recoverable thereafter. charges, airport
charges,
documentation
charges,
photocopying
charges etc.
[page 181-182]
8. T.P.(C) 1932- Period: April, 2006- Harbour/Airport
1934/2017 March, 2009 Authority of
India/CFS/CCTL
CST v. Green Channel and delivery order
Cargo Care charges, harbour
dues, seal
verification,
warehouse/godow
n charges.
D. Site Formation and clearance, excavation and earth moving and demolition services: Assessees conduct drilling, blasting, excavation, loading, transport etc. of overburdened at open cast Mines. Issue is whether value of Goods/material service u/s. 65(97a), is to be included in 'Gross Amount' u/s 67 of Finance Act for the purpose of S.T. The impugned orders follow the decisions in Bhayana Builder Intercontinental.
SI.No. Civil Appeal details Facts Reimbursable claimed as not includible
1. 6864/2014 Period: 1-2-2005 - 31- Value of Diesel CCE & ST v. S.V. 3-2009 and explosives Engineering supplied free of Demand: cost by service Rs. 74,14,396/- and Rs. recipient.
12,26,38,376/-
2. 6865/2014 Period: 1-4-2009 - 31- Value of Diesel CCE & ST v. S.V. 3-2010 and explosives Engineering supplied free of Demand: cost by service Rs. 87,63,595/- recipient.
3. 4356-4537/2016 Value of diesel oil CCE & ST v. S.V. and explosives Engineering supplied free of cost by service recipient.
4. 5130/2016 Demand of Rs. Value of CCE & ST v. Sushree 18,85,88,959/- relating explosives and (Downloaded on 19/12/2019 at 09:28:17 PM) (10 of 13) [EXCIA-134/2018] Infra to period 1-6-2008 to diesel oil supplied 31-3-2012 free of cost by service recipient.
SCN dated 1-10-2012 confirmed by O-I-O dated 4-5-2011
5. 4975/2016 Period: October, 2008 Value of CCE & ST v. Gulf Oil to November, 2008 explosives and diesel oil supplied Demand: free of cost by Rs. 50,54,746/- service recipient.
6. 5453/2016 Period: Mar., 2008 to Value of CCE & ST v. AMR Mar., 2012 explosives and India diesel oil supplied Demand: free of cost Rs. 57,74,30,683/-
7. 10223-10224/2017 Period: Apr., 2009 to Value of diesel oil CCE & ST v. Mehrotra Jan., 2010 & February, supplied free of Buildcom 2010 to September, cost 2010 Demand:
Rs. 21,48,835/- + Rs.
18,06,655/-
8. 5444/2017 Not available Value of diesel oil CCE & ST v. Mehrotra supplied free of Buildcom cost E. SI.No. Civil Appeal details Facts Reimbursable claimed as not includible
1. 10626-10627/2017 Period: Apr., 2004 to Hiring of venue, Mar., 2006 merchandise, [prior to coming into artists, travel, effect of impugned Rule courier, food and 5 on 1-6-2007] beverages, Demand: Rs. administrative 24,70,790/- expenses, [page SCN dated 22-10-2008 76 @ 78] Non-payment of Service Tax on the amount received as reimbursement by way of debit notes in addition to amount charged through invoices for providing 'Event Management Service', Section 65(40) and Section 65(90)(zu) [page83]
21. Undoubtedly, Rule 5 of the Rules, 2006 brings within its sweep the expenses which are incurred while rendering the service and are reimbursed, that is, for which the service receiver has made the payments to the assessees. As per these Rules, these reimbursable expenses also form part of 'gross amount charged'. Therefore, the core issue is as to (Downloaded on 19/12/2019 at 09:28:17 PM) (11 of 13) [EXCIA-134/2018] whether Section 67 of the Act permits the subordinate legislation to be enacted in the said manner, as done by Rule 5. As noted above, prior to April 19, 2006, i.e., in the absence of any such Rule, the valuation was to be done as per the provisions of Section 67 of the Act.
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24. In this hue, the expression 'such' occurring in Section 67 of the Act assumes importance. In other words, valuation of taxable services for charging service tax, the authorities are to find what is the gross amount charged for providing 'such' taxable services. As a fortiori, any other amount which is calculated not for providing such taxable service cannot a part of that valuation as that amount is not calculated for providing such 'taxable service'. That according to us is the plain meaning which is to be attached to Section 67 (unamended, i.e., prior to May 1, 2006) or after its amendment, with effect from, May 1, 2006. Once this interpretation is to be given to Section 67, it hardly needs to be emphasised that Rule 5 of the Rules went much beyond the mandate of Section 67. We, therefore, find that High Court was right in interpreting Sections 66 and 67 to say that in the valuation of taxable service, the value of taxable service shall be the gross amount charged by the service provider 'for such service' and the valuation of tax service cannot be anything more or less than the consideration paid as quid pro qua for rendering such a service.
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29. In the present case, the aforesaid view gets strengthened from the manner in which the Legislature itself acted. Realising that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance Act, 2015 with effect from May 14, 2015, whereby Clause (a) which deals with 'consideration' is suitably amended to include reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service. Thus, only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. Though, it was not argued by the learned counsel for the Department that Section 67 is a declaratory provision, nor could it be argued so, as we find that this is a substantive change brought about with the amendment to Section 67 and, therefore, has to be prospective in nature. On this aspect of the matter, we may usefully refer to the Constitution Bench judgment in the case of Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited [(2015) 1 SCC 1] wherein it was observed as under:
(Downloaded on 19/12/2019 at 09:28:17 PM)(12 of 13) [EXCIA-134/2018] "27. A legislation, be it a statutory Act or a statutory rule or a statutory notification, may physically consists of words printed on papers. However, conceptually it is a great deal more than an ordinary prose. There is a special peculiarity in the mode of verbal communication by a legislation. A legislation is not just a series of statements, such as one finds in a work of fiction/non-fiction or even in a judgment of a court of law. There is a technique required to draft a legislation as well as to understand a legislation. Former technique is known as legislative drafting and latter one is to be found in the various principles of "interpretation of statutes". Vis-à-vis ordinary prose, a legislation differs in its provenance, layout and features as also in the implication as to its meaning that arise by presumptions as to the intent of the maker thereof.
28. Of the various rules guiding how a legislation has to be interpreted, one established rule is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. The idea behind the rule is that a current law should govern current activities. Law passed today cannot apply to the events of the past. If we do something today, we do it keeping in view the law of today and in force and not tomorrow's backward adjustment of it. Our belief in the nature of the law is founded on the bedrock that every human being is entitled to arrange his affairs by relying on the existing law and should not find that his plans have been retrospectively upset. This principle of law is known as lex prospicit non respicit: law looks forward not backward. As was observed in Phillips v. Eyre [(1870) LR 6 QB 1] , a retrospective legislation is contrary to the general principle that legislation by which the conduct of mankind is to be regulated when introduced for the first time to deal with future acts ought not to change the character of past transactions carried on upon the faith of the then existing law.
29. The obvious basis of the principle against retrospectivity is the principle of "fairness", which must be the basis of every legal rule as was observed in L'Office Cherifien des Phosphates v. Yamashita-Shinnihon Steamship Co. Ltd. Thus, legislations which modified accrued rights or which impose obligations or impose new duties or attach a new disability have to be treated as prospective unless the legislative intent is clearly to give the enactment a retrospective effect; unless the legislation is for purpose of supplying an obvious omission in a former legislation or to explain a former legislation. We need not note the cornucopia of case law available on the subject because aforesaid legal position clearly emerges from the various decisions and this legal position was conceded by the counsel for the parties. In any case, we shall refer to few judgments containing this dicta, a little later."
(Downloaded on 19/12/2019 at 09:28:17 PM)(13 of 13) [EXCIA-134/2018] Thus, controversy involved in the present case duly stands answered by the decision of the Hon'ble Apex Court as reproduced above and the judgment of the Division Bench of Kerala High Court in Security Agencies Association (supra), relied upon by learned counsel for the respondent, fails to advance the case of the respondent. The Kerala High Court was dealing with a situation prior to amendment of Section 67 of the Act effected on 01.05.2006, whereas, in the present case we are considering the case of the appellant after the amendment.
Hence, the service provider (appellant) was liable to be charged service tax qua service rendered by him and the valuation of taxable service could not be anything more or less than the consideration paid for rendering such a service. Hence, substantial question of law framed in this appeal stands answered accordingly.
Keeping in view the decision of the Hon'ble Supreme Court in Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. (supra), this appeal is allowed.
(NARENDRA SINGH DHADDHA),J (SABINA),J MANOJ NARWANI /18 (Downloaded on 19/12/2019 at 09:28:17 PM) Powered by TCPDF (www.tcpdf.org)