2013 (12) TMI 1438

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.....G.I.,B.K. Singh Raghuvanshi,C.S.C.,S.Chopra,S.P. Kesarwani ORDER We have heard Shri Rohit Agarwal, learned counsel appearing for the petitioner. Shri S.P. Kesarwani, Additional Chief Standing Counsel appears for the State respondents. By this writ petition, the petitioner has prayed for following reliefs:- "(a) issue a writ, order or direction in the nature of prohibition restraining ....

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....late Tribunal, New Delhi by which the service tax has been held to be leviable on the gross amount charged by the appellant for providing service to various customers including wages of the guards, provident fund, employees state insurance payments etc. We have heard Sri Naveen Sinha, learned Senior Counsel assisted by Sri Rajeev Gupta on behalf of the appellant and Sri S.K. Misra learned Stand....

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....hich includes various other expenditures realised by the service provider. Respectfully following the aforesaid decision we do not find any infirmity in the order of the Tribunal. The appeal fails and is dismissed." In view of the inter-party judgment in Central Excise Appeal No. 308 of 2006, we find that the issue no longer survives for consideration by the High Court. Shri Rohit Agarwal....

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....t. There cannot be any bifurcation of such gross amount and that the challenge to the valuation of taxable service based on any clarificatory letter issued by the Ministry of Finance, Government of India on the face of the clear provisions of charging section under Section 66 and the valuation of taxable service under Section 67, is not sustainable. The petitioner is making an effort to re-open....