2024 (3) TMI 641

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld the order of the adjudicating authority. 2. Briefly stated the appellant is engaged in transmission or distribution of electricity by an electricity transmission or distribution utility and covered under negative list of services under clause (k) of Section 66D of the Finance Act, 1994. The appellant pays service tax for taxable services of Manpower Supply Services and Works Contact Services under Reverse Charge Mechanism (RCM) in terms of proviso to Section 68(2) of the Finance Act, 1994 read with Notification No. 30/2012-ST dated 20.06.2012. The show cause notice alleges short levy of service tax of Rs.20,57,076/- as observed during scrutiny of the appellant's record for the period 2013-14 to June 2017. 3. The appellant has durin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....all be deemed to include service tax as may be applicable. It is also a settled proposition in law that no tax is leviable on state dues in the nature of tax/duty/cess etc. Ratio of following decisions can be adverted to in this regard: • Idea Cellular Ltd. Vs. Union of India reported as 2017 (4) GSTL 4 (P&H) • Commissioner of Central Excise, Delhi Vs. Maruti Udyog Ltd. reported as 2002 (141) ELT 3 (SC) • National Refrigeration & Air Vs. CCE, Ludhiana reported as 2011-TMI-207382-CESTAT New Delhi • Raj Catering Services Vs. Commissioner of Central Excise, Pune reported as 2017 (561) STR 426 (Tri.-Mumbai) • Jay Security Services Vs. C.S.T. Service Tax-Ahmedabad on 4 April, 2018 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....32 h Billing amount shall be 114.26 i % of Service Tax in Gross Value/Billing 5.20 j 50% of the Service Tax to be paid by  Service Recipient 2.60 and can be understood in the following manner as also placed on record by the appellant during the course of oral hearing: Let the Gross Value of Work Order be x and Value of Work Order with inclusive of all taxes and cess be 100 Formula shall be x+ (x*1/100)+(x*60/100*14/100)+(x*40/100*15/100)=100 (LabourCess)  (VAT Component)   (Service Tax) Further Formulae shall be x+0.01x+0.08x+0.06x=100 or 1.15x=100 x=100/1.15 or 86.96 Gross Value shall be 86.96 corresponding Ser....