TaxTMI 
TaxTMI 
2026 (6) TMI 524
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....passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin. 2. Briefly the facts said the appellant M/s. Associated Clearing and Forwarding Agency provide services under the category of 'Custom House Agent Services'. The Commissioner (Appeals) in the impugned order during the disputed period from 2002 to March 2007 confirmed service tax on the additional amounts collected by the appellant which are reimbursable expenses in terms of Rule 5 of Service Tax (Determination of Value) Rules, 2006 which came into effect from 01.06.2007. Aggrieved by this order the appellant is in appeal before us. 3. The Learned Counsel referring to the decision of the Hon'ble Supreme Court in the case of Union of India versus Inter....
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....es of Section 65 and collected in such manner as may be prescribed." 23. Obviously, this Section refers to service tax, i.e., in respect of those services which are taxable and specifically referred to in various sub-clauses of Section 65. Further, it also specifically mentions that the service tax will be @ 12% of the 'value of taxable services'. Thus, service tax is reference to the value of service. As a necessary corollary, it is the value of the services which are actually rendered, the value whereof is to be ascertained for the purpose of calculating the service tax payable thereupon. 24. In this hue, the expression 'such' occurring in Section 67 of the Act assumes importance. In other words, valuation of taxable ser....
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....tually provided by the service provider. 26. It is trite that rules cannot go beyond the statute. In Babaji Kondaji Garad, this rule was enunciated in the following manner : "Now if there is any conflict between a statute and the subordinate legislation, it does not require elaborate reasoning to firmly state that the statute prevails over subordinate legislation and the byelaw, if not in conformity with the statute in order to give effect to the statutory provision the Rule or bye-law has to be ignored. The statutory provision has precedence and must be complied with." 27. The aforesaid principle is reiterated in Chenniappa Mudaliar holding that a rule which comes in conflict with the main enactment has to give w....
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....ution Bench judgment in the case of Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited [(2015) 1 SCC 1] wherein it was observed as under : "27. A legislation, be it a statutory Act or a statutory rule or a statutory notification, may physically consists of words printed on papers. However, conceptually it is a great deal more than an ordinary prose. There is a special peculiarity in the mode of verbal communication by a legislation. A legislation is not just a series of statements, such as one finds in a work of fiction/non-fiction or even in a judgment of a court of law. There is a technique required to draft a legislation as well as to understand a legislation. Former technique is known as legisl....