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TMI Blog2025 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... rjar Vs. Commissioner of CGST & Service Tax - Jaipur [2019 (12) TMI 890 - RAJASTHAN HIGH COURT], where the Division Bench considered the same issue and following the decision of the Hon'ble Apex Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT]. The period involved in the show cause notice is April 2012 to July 2012 and the demand has been made by virtue of Section 67 of the Act read with Rule 5 of the Service Tax (Determination of Value) Rules, 2006. In view of the law laid down by the Hon'ble Apex court in Intercontinental Consultants and Technocrats Pvt. Ltd., the demand made under Section 67 is not sustainable as it does not include the reimbursable expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.06.2017 and it was held that service tax was also leviable on amount received by the appellant against payments made to labour as well as contribution towards PF & ESI, being intrinsic part of the taxable value of service. The adjudicating authority confirmed the demand of service tax of Rs.14,68,650/- under Section 73(2) of the Act along with interest under Section 75 of the Act and imposed penalty under Section 76 of the Act. 4. Aggrieved by the OIO, the appellant preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide OIA No. 1228(CRM)ST/JDR/2018 dated 12.11.2018 upheld the impugned OIO and rejected the appeal of the appellant. Aggrieved by the above OIA, the appellant filed the present appeal before thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of taxable services for charging service tax, the authorities are to find what is the gross amount charged for providing 'such' taxable services. As a fortiori, any other amount which is calculated not for providing such taxable service cannot a part of that valuation as that amount is not calculated for providing such 'taxable service'. That according to us is the plain meaning which is to be attached to Section 67 (unamended, i.e., prior to May 1, 2006) or after its amendment, with effect from, May 1, 2006. Once this interpretation is to be given to Section 67, it hardly needs to be emphasised that Rule 5 of the Rules went much beyond the mandate of Section 67. We, therefore, find that High Court was right in interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited [(2015) 1 SCC 1] 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/nonfiction 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 foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principle of "fairness", which 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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