2013 (12) TMI 1615

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....ocate, for the Appellant. Shri A.K. Nigam, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - After hearing the stay application for some time, we are persuaded to the view that the singular issue involved in the substantive appeal falls within a narrow compass and the appeal itself could be disposed of. However, learned departmental represe....

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....either charged the petitioner nor deducted any amounts from the consideration payable for the service provided by the petitioner. 4. On a primary analysis and a true and fair construction of the provisions of Section 67 of the Finance Act, 1994, in particular Clause (i) of Section 67(1), it is apparent that where the provision of a service is for a consideration in money (as in this case),....