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TMI Blog2013 (9) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... NSULTANTS AND TECHNORATS PVT. LTD. V/s U. O. I. & ANR. (2012 (12) TMI 150 - DELHI HIGH COURT), it was held that Rule 5 (1) which provides for inclusion of the expenditure or costs incurred by the service provider in the course of providing the taxable service in the value for the purpose of charging service tax is ultra vires Section 66 and 67 and travels much beyond the scope of those sections. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06, which was struck down by the Hon'ble Delhi High Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs Union of India -. The Ld. Advocate also submits that the demand is barred by limitation. 3. The learned authorized representative cites the Larger Bench decision of the Tribunal in Sri Bhagavathy Traders Vs CCE Cochin - 2011 (24) STR 290 (Tri.-LB). The learned AR part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the value for the purpose of charging service tax on the said service." 17.4 I observe further that the Explanation 2 and illustration 2 to Rule 5 of the Service Tax (Determination of Value) rules, 2006 make the legal position clear that the costs such as travelling expenses, postage, telephone etc. are includible in the taxable value, even if the same are shown separately in the invoice. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that extent it has to be struck down as bad in law"…….
6. In view of that, we find that the applicant has made out a prima facie case for waiver of predeposit of the entire amount of tax along with interest and penalty. Accordingly, we grant waiver of predeposit and stay of recovery of entire amount of tax along with interest and penalty till disposal of the appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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