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TMI Blog2024 (12) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... able expenditure or cost would also form part of valuation of taxable services for charging service tax. Though, it was not argued by the learned counsel for the Department that Section 67 is a declaratory provision, nor could it be argued so, as we find that this is a substantive change brought about with the amendment to Section 67 and, therefore, has to be prospective in nature.' Both the learned counsel for the petitioner and the learned counsel for the respondent confirms that there are no other disputes in the impugned order. Since, the issue is now covered in favour of the petitioner for the period prior to 14.05.2015, the demand confirmed vide impugned order to that extent is liable to be quashed and is accordingly quashed. Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a statement to that effect that the petitioner has now complied with the order dated 05.08.2022 and has now indeed filed an appeal for the period between 14.05.2015 to June 2017 . The dispute in the present case is admittedly with reference to the inclusion of reimbursable expenses incurred by the petitioner by providing taxable services under the provisions of the Finance Act, 1994 . 5. The Hon'ble Supreme Court while upholding the decisions of the Delhi High Court in Intercontinental Consultants Technocrats Pvt. Ltd. Vs. Union of India [(2013) 29 S.T.R.9 (Del.)] has ultimately held as under:- 31. In the present case, the aforesaid view gets strengthened from the manner in which the Legislature itself acted. Realising that Section 67 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 principles of interpretation of statutes . Vis- -vis ordinary prose, a legislation differs in its provenance, layout and features as also in the implication as to its meaning that arise by presumptions as to the intent of the maker thereof. 28. Of the various rules guiding how a legislation has to be interpreted, one established rule is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. The idea behind the rule is that a cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 shall refer to few judgments containing this dicta, a little later. 6. Both the learned counsel for the petitioner and the learned counsel for the respondent confirms that there are no other disputes in the impugned order. Since, the issue is now covered in favour of the petitioner for the period prior to 14.05.2015 , the demand confirmed vide impugned order to that extent is liable to be quashed and is accordingly quashed. 7. This writ petition stands allowed to that extent. No cost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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