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TMI Blog2013 (11) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... we are unable to come to any conclusion that documents produced by the appellant indicate that there was reimbursement of expenses from the service recipient - Following decisions of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] and Malabar Management Services Pvt. Ltd. vs. Commr. Of S.T. & Modern Business Solutions[2007 (10) TMI 135 - CESTAT, CHENNAI] - Partial stay granted. - Appeal No. ST/10098/13 - Misc. Order No. M/14896/2013-WZB/AHD - Dated:- 14-10-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Sh. Jigar Shah, (Adv.) For the Respondent : Sh. S.K. Mall (A.R.) JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n provisions of rule 5 (1) of the Service Tax Valuation Rules, 2006. It is his submission that in the case of the appellant, the adjudicating authority in paragraph No. 8.4 of the order-in-original; has specifically relied upon the provision of Rule 5 (1) of Service Tax (Determination of Value) Rules, 2006. It is his submission that once the said rule has been struck down as labour force no demand is sustainable. It is also his further submission that the Hon ble High Court of Delhi in the case of Skylark Securities Pvt. Ltd. in order dated 04.09.2013 has specifically stated any order passed by an adjudicating authority in respect of recovery of service tax component on the aforesaid amounts i.e. wages, PF, ESI and Uniform allowances etc. w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Uniform allowances paid by him are expenses which are reimbursed by the service recipient. On perusal of the one such contract entered by the appellant, we find that said contract does not talk about getting reimbursed the expenses incurred towards salary wages etc. We also find that invoices which were produced by the appellant do not inspire any confidence to hold that amount which have been paid as salary and wages are reimbursed by the service recipient, since we are unable to come to any conclusion that documents produced by the appellant indicate that there was reimbursement of expenses from the service recipient; we find that the ratio laid down by the Hon ble High Court of Delhi in the case of Intercontinental Consultants Technocr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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