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Showing contexts for: harmonious construction in Coram vs Cce, Jaipur on 11 August, 2011Matching Fragments
8. Since there were no specific provisions the Appellants plead for a harmonious construction of section 65, 66, 67, 68 of Finance Act 1994 and Rule 6 of Service Tax Rules, 1994. According to them such a harmonious construction would result in the interpretation that they are canvassing. Revenue is also relying on a harmonious construction of these provisions and according to them such harmonious construction will result in the interpretation they are canvassing. They rely heavily on the Circular 65/2003-ST dated 05/11/2003 issued by CBEC.
10. For a harmonious construction of the relevant provisions it is necessary to quote them. They are quoted below:
65 (105) "taxable service" means any service provided or to be provided - as defined in the various clauses 66. Charge of service tax There shall be levied a tax (hereinafter referred to as the service tax) at the rate of eight* per cent. of the value of taxable services referred to in sub-clauses (a), --, --, ---, (this rate was increased wef 10-09-2004) 67. For the purposes of this Chapter, the value of any taxable service shall be gross amount charged by the service provider for such service provided or to be provided by him.