2008 (5) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., subject to all just exceptions. 2. CM stands disposed of. WP (C) No. 3048/2008 3. Rule D. B. CM No. 5864/2008 (Stay) 4. The challenge in the writ petition is to the Explanation to Serial No. 7 in the Notification being General Exemption No. 10 dated 1st March, 2006. 5. According to the Petitioner, for the purposes of levying Service tax the Respondents can only include the serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3) of the Finance Act, 1994 as follows : - "gross amount charged" includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and book adjustment." 8. It is submitted that any material that is supplied by NTPC free of charge cannot be included in the "gross amount charged" as defined above. Therefore, it cannot be included i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../2007 [2007 (7) S.T.R. 123 (Mad.)] (pages 37 to 39 of the paper book) wherein the Madras High Court has come to the prima facie view that insistence on value of goods supplied and provided free by the client of an assessee cannot be included for the purposes of calculating taxable service. 12. In view of the facts that we have narrated above as well as the interim order passed by the Madras Hig....