2014 (4) TMI 769

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..... is chargeable on any taxable service with reference to its value, then such value shall in a case where the provision of the service is for consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him - Section 67 clause (3) further elucidates the principle by stating that the gross amount charged shall include any amount received t .....

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..... Consulting Engineer; Maintenance or Repair Service; Commercial or Industrial Construction Service; Erection, Transport of Goods by Road; Construction of Complex, Works Contract and like services as well. 3. Verification of the petitioner's records revealed receipt of advances during the period 16.6.2005 to 30.06.2009 for taxable services provided and to be provided. 4. After a due proces .....

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..... ards the taxable service, before, during or after provision of such service. 7. The relevant provision is clear. 8. We therefore find no infirmity in the order of adjudication warranting intervention, prima facie. No case is therefore made out either for grant of waiver of pre-deposit or stay of further, proceedings. 9. The stay application is therefore rejected. The petitioner shall remi .....

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