2013 (9) TMI 838

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..... 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. - prima facie case is in favor of assessee - Following decision of BENCHMARK CONSULTANTS VERSUS .....

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..... charges, telephone charges and miscellaneous charges. Revenue was of the view that these cost components received by applicant should form part of the taxable value of the services rendered by them. Based on such reasoninga show-cause notice was issued and adjudicated. On adjudication, a demand of Rs.10,14,559/- was confirmed,along with interest and penalties, for the period during April 2009 to .....

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..... granted waiver following the decision of the Honble Delhi High Court in the case of M/s. Benchmark Consultants Vs. CCE, Coimbatore 2013-TIOL-858-CESTAT-MAD. She prays for waiver of predeposit of dues for admission of the appeal. 3. Opposing the prayer, the learned AR for Revenue submits that the applicants are charging more than the value incurred by them for these cost components. She submits .....

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