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TMI Blog2025 (3) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... cided by the Hon'ble Apex Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT]. Hon'ble Apex Court held that 'Sub-section (4) of Section 67 empowers the rule making authority to lay down the manner in which value of taxable service is to be determined. However, Section 67(4) is expressly made subject to the provisions of sub-section (1). Mandate of sub-section (1) of Section 67 is manifest, as noted above, viz., the service tax is to be paid only on the services actually provided by the service provider.' There are no doubt, whatsoever, that the issue is squarely covered in favour of the appellants. Further, as the appellants are not agitating the taxability of the service, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt; the Revenue issued a show cause notice dated 04.04.2012 covering the period 01.10.2006 to 31.12.2011 alleging that the expenses incurred for the stationary, reimbursed by the electricity authorities, should be included in the assessable value of the service tax payable by the appellants. The show cause notice was adjudicated vide impugned order dated 04.04.2012 confirming the service tax of Rs.83,92,094/- along with interest and equal penalty under Section 78 of the Finance Act. Hence, this appeal. 3. Ms. Krati Singh, learned Counsel for the appellants submits that the issue is no longer res integra; the issue of includability of the cost of stationary reimbursed in the assessable value as per Section 67 of the Finance Act, 1994 read w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) G.S.T.L. 401 (S.C.)]. * Commissioner of CGST, Delhi South vs. Boeing India Defense Pvt. Ltd., 2024 (388) E.L.T. 37 (S.C.) * Coca Cola India Inc vs. Commissioner of Service Tax, Delhi, Final Order No. 60586/2024 dated 18.10.2024-CESTAT Chandigarh. * M/s Coforge Smartserve Limited (formerly known as NIIT Smartserve Ltd.) vs. Commissioner of Service Tax, New Delhi, Final Order No. A/60013/2024 dated 12.01.2024 -CESTAT Chandigarh * Joshi Auto Zone Pvt. Ltd. vs. Commissioner of Service Tax, Chandigarh (Vice-Versa), Final Order No. A/60716-60717/2023 dated 20.12.2023 -CESTAT Chandigarh * Dr. Jagjeet Singh Parwana vs. Commissioner of Central Excise and Service Tax, Chandigarh-II, Final Order No. 60243/2023 dated 07.08.2023 CESTAT Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Laxmi Tyres vs. Commissioner of Central Excise, Pune, 2017 (48) S.T.R. 97 (SC) * State of Gujarat vs. Bharat Pest Control, 2018 (13) G.S.T.L. 401 (S.C.) * Agrawal Colour Advance Photo System vs. Commissioner of Central Excise, 2020 (38) G. S. T. L. 298 (M.P.) * M/s Waidhan Engineering and IndustriesPvt. Ltd. vs. The Commissioner Customs, Central Excise and Service Tax, CEA No. 8/2014 (HC-Madhya Pradesh, Jabalpur) * Commissioner of CE&ST, Kutch (Gandhidham) vs. Vidyut Transformers Pvt Limited, Final Order No. 11286-11287/2024, dated 12.06.2024 CESTAT Ahmedabad * M/s Kashi Hospital vs. Commissioner of Central Excise & CGST, Varanasi, Final Order No. 70214/2024, dated 02.05.2024-CESTAT Allahabad * Foto Flash vs. C.C.E & C.S.T. -B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d collected in such manner as may be prescribed." 23. Obviously, this Section refers to service tax, i.e., in respect of those services which are taxable and specifically referred to in various sub-clauses of Section 65. Further, it also specifically mentions that the service tax will be @ 12% of the 'value of taxable services'. Thus, service tax is reference to the value of service. As a necessary corollary, it is the value of the services which are actually rendered, the value whereof is to be ascertained for the purpose of calculating the service tax payable thereupon. 24. In this hue, the expression 'such' occurring in Section 67 of the Act assumes importance. In other words, valuation of taxable services for charging service tax, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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