Whether Service Tax is a statutory levy or not ?

Jitendra Jhanwar (Officer) (129 Points)

05 February 2011  

Dear All,

In the Assessment of our company in the Rajasthan State the C.T.O. consider Service Tax as a statutory levy and include the same in taxable turnover for the purpose to levy VAT.

The defination of Sale Price under RVAT Act, 2003 is given below:-

LAW (LEGISLATIVE DRAFTING) DEPARTMENT“sale price” means the amount paid or payable to a dealer as consideration for the sale of any goods less any sum allowed by way of any kind of discount or rebate according to the practice normally prevailing in the trade, but inclusive of any statutory levy or any sum charged for anything done by the dealer in respect of the goods or services rendered at the time of or before the delivery thereof, except the tax imposed under this Act;


I request your help on the matter that whether Service Tax is a Statutory Levy or not? If you have any Case law on the same matter then please reply me.


Thanks in Advance.

Jitendra Jhanwar