2013 (10) TMI 586

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..... d were recovering the actual expenses incurred by them in respect of their members - To that extent, no Service Tax liability may arise on the appellant as Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT] - had struck down the provisions of Rule 5(1) of Service Tax Valuation Rules as ultra vires - Since a specifi .....

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..... by first appellate authority on the ground that part of the amount of Service Tax liability pertains to non-inclusion of reimbursable charges for discharge of Service Tax liability and part of the amount is for non-discharge of Service Tax liability under renting of immovable property by the appellant. 3. Heard both sides and perused the records. 4. On perusal of the records, we find that bot .....

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..... the category of renting of immovable property services. All the defenses raised by ld. Counsel for non-imposition of Service Tax liability needs to be considered in detail which can be done only at the time of final disposal of appeal. 5. Accordingly, we direct the appellant to deposit an amount of Rs.3 lakhs (Rupees Three Lakhs only) within a period of eight weeks from today and report complia .....

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