2013 (10) TMI 1011

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eld that:- Prima face, we find that the said provision has been struck down by the Hon’ble Delhi High Court in Inter-continental’s case (2012 (12) TMI 150 - DELHI HIGH COURT) as ultra vires to Section 66 and 67 of the Finance Act, 1994. Thus, the applicant could able to make out a prima facie case for total waiver of dues adjudged. Accordingly, all dues adjudged is waived and its recovery stayed d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d certain expenditures which were reimbursed to their principal. The Department sought to include the said reimbursable expenditure in the gross taxable value of the services received by the applicant from their Principal, under Rule 5(1) of Service Tax (Determination of Value) Rules,2006. The Ld. Chartered Accountant submitted that the said Rule 5(1) of Service Tax (Determination of Value) Rules, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X