9911796707
TMI Blog2017 (3) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order for reconsideration - appeal allowed by way of remand. - ST/3714/2012 -CU(DB) - ST/A/51947/2017-CU[DB] - Dated:- 16-2-2017 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Shri Manish Gour, Advocate for the appellant Shri Ranjan Khanna, DR for the respondent ORDER Per Dr. Satish Chandra The present appeal is filed against Order-in-Appeal No. 143/ST/PKJ/CCE/Adj/2012 dated 29.08.2012. The period in dispute is April 2008 to March 2009. 2. The brief facts of the case are that, the appellant is engaged in the business of manufacture of fertilizers and ammonia and other gases falling under Chapter 28 of the Central Excise Tariff Act, 1985. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as submitted that in the third category, i.e. TDS deposited after deducting from the amount paid to foreign service providers ; the appellant will deduct the TDS from the amount agreed to be paid as consideration for the provision of service by the service provider. The issue is settled against the assessee, as per the ratio laid down by the Tribunal in the case of Louis Berger International Inc. 2009 (13) STR 381 (Tri. Del.). So, he is not pressing this issue. 5. Regarding the other two categories where the TDS was deposited independently from its own pocket but the same was not deducted from the consideration value; as well as TDS refunded to the appellant. He submits that the issue is squarely covered by the ratio laid down by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration which is not ascertainable, be the amount as may be determined in the prescribed manner. (2) Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal of to the gross amount charged. (3) The gross amount charged for the taxable service shall include any amount received towards the taxable service before, during or after provision of such service. (4) Subject to the provisions of sub-sections (1), (2) and (3), the value shall be determined in such manner as may be prescribed. Explanation. - For the purposes of this section, - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such amount as is equal to the actual consideration charged for the services provided or to be provided. (2) Notwithstanding anything contained in sub-rule (1), the value of taxable services specified in clause (ii) of rule 3 of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, as are partly performed in India, shall be the total consideration paid by the recipient for such services including the value of service partly performed outside India. It can be seen from the above reproduced Rule that for the purpose of discharge of Service Tax for the service provided from outside India, the value is equal to the actual consideration charged for the services provided or to be provided. In the case i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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