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TMI Blog2015 (12) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... estaurant and short term accommodation services were not taxable during the relevant period and in the absence of definition of "service" it is hard to say that these were "services" on which no service tax was leviable under Section 66 of the Finance Act because Section 66 of the Finance Act levied service tax on taxable services enumerated in Section 65 (105) and as the valuation provisions in S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stay application along with appeal has been filed against order-in-original dated 28.5.2013 confirming demand of ₹ 1,64,00,749/- (along with interest and penalty) for the period 2010-2011 under Rule 6(3)(i) / Rule 14 of Cenvat Credit Rules and Section 73(1) of the Finance Act 1994 on the ground that the appellant had not paid 6%/8% of the value of the exempted service while they had taken Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned demand @ 6% / 8% of the value thereof is unsustainable. 3. The ld. DR, on the other hand contended that in the wake of Bombay High Court judgement in the case of CCE Vs. Nicholas Piramal (India) Ltd. - 2009 (244) ELT 321 (Bom.), the issue is settled and the appellant has to pay 6% / 8% of the value of exempted service as it had not maintained separate accounts. 4. We have consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66 other than taxable services would prima facie fail in the absence of valuation provisions (refer the Supreme Court judgement in the case of CIT, Bangalore Vs. B.C. Srinivasa Setty [1981 (2) SCC 460]. 5. In these circumstances, we are of the view that pre-deposit of the amount of Cenvat credit taken towards so-called non-taxable output service along with proportionate interest would meet th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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