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TMI Blog2018 (4) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Intercontinental Consultants and Technocrats Pvt. Ltd. s case [2018 (3) TMI 357 - SUPREME COURT OF INDIA], where it was held that the service tax is to be paid only on the services actually provided by the service provider - demand set aside. Appeal allowed - decided in favor of appellant. - Appeal No. ST/10979,11123/2013-DB - Final Order No. A/10622-10623/2018 - Dated:- 3-4-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. Devender Singh, Member (Technical) For Appellant: Shri Jigar Shah, Advocate For Respondent: Shri Nitina Nagori, A.R. ORDER Per: D. M. Misra These two appeals are filed, one by the Revenue and another by the assesse, challenging the same order in appeal No 8-2013/STC/SKS/- passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Ltd. and others VS. Commissioner Service Tax Ahmadabad 2018-TIOL-967-CESTAT-AHM. 4. Ld. AR for the Revenue reiterated the grounds of appeals relating to the appeal filed by the Revenue and supported the order of the Ld. Commissioner (Appeals) on rejection of the Computer Linkage Charges. 5. Heard both the sides and perused the records. 6. As far as the issue relating to levy of service tax on turnover charges is concerned, this Tribunal following the judgment in LSE Securities Limited case (Supra) decided the issue in favour of the assessee. Hence, on the said issue Revenue s Appeal is devoid of merit. On the issue of inclusion of Computer Linkage Charges collected from the sub broker and paid to the Commodity Exchange in the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i v. Vatika Township Private Limited (2015) 1 SCC 1 = 2014-TIOL-78-SC-IT-CB wherein it was observed as under: 27. A legislation, be it a statutory Act or a statutory rule or a statutory notification, may physically consists of words printed on papers. However, conceptually it is a great deal more than an ordinary prose. There is a special peculiarity in the mode of verbal communication by a legislation. A legislation is not just a series of statements, such as one finds in a work of fiction/non-fiction or even in a judgment of a court of law. There is a technique required to draft a legislation as well as to understand a legislation. Former technique is known as legislative drafting and latter one is to be found in the various princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich must be the basis of every legal rule as was observed in L'Office Cherifien des Phosphates v. Yamashita-Shinnihon Steamship Co. Ltd. Thus, legislations which modified accrued rights or which impose obligations or impose new duties or attach a new disability have to be treated as prospective unless the legislative intent is clearly to give the enactment a retrospective effect; unless the legislation is for purpose of supplying an obvious omission in a former legislation or to explain a former legislation. We need not note the cornucopia of case law available on the subject because aforesaid legal position clearly emerges from the various decisions and this legal position was conceded by the counsel for the parties. In any case, we sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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