2013 (2) TMI 51

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..... security and, that having been done, there is no scope of interference. In the event, tax determined is paid within a period of one month from today, no penalty shall be levied, inasmuch as, appellant was genuinely confused having regard to imposition of obligation upon it to pay the minimum wages to the personnel hired by it. - Central Excise Appeal No. 11 of 2007 - - - Dated:- 28-12-2012 - .....

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..... the gross amount charged by the appellant, in the instant case, could be only that much of amount, which would remain in the hands of the appellant after paying the minimum wages paid to the security personnel, as it was required to pay in terms of the provisions of the tender documents. 2. We think that, in interpreting a taxing statute, one must only take into account the words used by the st .....

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..... ervice must be such, which adds value to what is received by the client of such service provider. A tax or an impost required for the purpose of providing service cannot be treated as a value addition, inasmuch as, the same is a requirement and, unless the said requirement is not fulfilled, further steps for adding value will not arise. In the instant case, though it was provided that the minimum .....

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