2013 (8) TMI 147

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....ani, Advocates For the Respondent: Shri Govind Dixit, A.R. JUDGEMENT Per Justice G. Raghuram: At the stage of considering the stay petition No.3365/2012, Counsel for the petitioner/appellant and the ld. A.R. for Revenue agree, having regard to the narrow compass within which the substantive appeal falls for determination that the appeal itself be disposed of. Accepting the request, the....

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....he assessee to M/s Hindalco Industries Ltd. 4. The appellant failed to deposit service tax of Rs.41,037/- relatable to the amount of provident fund contribution received from Hindalco Industries Ltd., for providing the taxable service aforementioned, during the period April 2005 to March 2010. Proceedings were initiated and after a due process, an adjudication order came to be passed. There is ....

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....h Court of Delhi in Intercontinental Consultants & Technocrats Pvt. Ltd. vs. UOI reported in 2013 (29) STR 9 (Del.) to support his contention that under Section 67 of the Act the value of a taxable service can only be the gross value received for providing such service and not any amount in excess of the consideration received as quid pro quo from the service recipient. We are in respectful agreem....

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....of taxable service for charging service tax specifies that where the provision of service is for a consideration in money, the taxable value would be the gross amount charged by the service provider for such service provided or to be provided by him. 7. It is admitted that the liability to remit Provident Fund to Provident Fund Authorities is a statutory liability on the appellant, the an emplo....