9911796707
TMI Blog2019 (12) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... ed payment charges by the customers is not to be treated as consideration for provision of service and therefore, does not form part of the value of taxable service as clarified by C.B.E. C. Circular dated 3-8-2011 - As the C.B.E. C. has clarified that the delayed payment charges are not includible in the taxable value of service, therefore, the appellant is not liable to pay service tax on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application are legal one and therefore, miscellaneous application is allowed. Therefore, the additional grounds are taken on record. 2. The facts of the case are that the appellant is engaged in providing Hire-Purchase Finance Services to its clients and registered with the Service Tax Department under the category of Banking and other Financial Services . During the course of audit, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or delayed payment of a telephone bill is not to be treated as consideration charged for provision of telecom service and therefore, does not form part of the value of taxable service. The appellant further relied on the Circular No. 121/02/2010-S.T., dated 26-4-2010 clarifies that detention charges in respect of detained containers are not in respect of service provided on behalf of the client un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, we find that the amount received by the appellant on account of delayed payment charges by the customers is not to be treated as consideration for provision of service and therefore, does not form part of the value of taxable service as clarified by C.B.E. C. Circular dated 3-8-2011 in para 2.1 which is reproduced as under :- 2.1 In a similar manner, delayed payment charges received by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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