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TMI Blog2014 (12) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable, then the recourse has to be taken as per the provisions of Rule 5(1) of Service Tax Valuation Rules. In the case in hand, this is the precise issue. Hon'ble High Court of Delhi in the case of M/s Intercontinental Consultants & Technocrafts Pvt.Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT] has struck down the said provision of Rule 5(1) of the Service Tax Valuation Rules which would indicate that there is no provision available with the Department as of now to re-work out or re-determine the value of the taxable service. Appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved. Accordingly, application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k down by Hon'ble High Court of Delhi in the case of M/s Intercontinental Consultants & Technocrafts Pvt.Ltd. Vs UoI - 2013 (29) STR 9 (Del.) 5. Ld.D.R., on the other hand, while defending the order of the adjudicating authority, submits that the appellant has not been able to convince the adjudicating authority as to that he has been acting as a pure agent. It is his submission that the adjudicating authority having not convinced that the appellant is acting as pure agent, has correctly included the value of the amount which has been recovered by the appellant from service recipient. He would draw our attention to the Larger Bench decision of the Tribunal in the case of M/s Sri Bhagvathy Traders - 2011 (24) STR 290 (Tri-LB) for the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable amount is not ascertainable, then the recourse has to be taken as per the provisions of Rule 5(1) of Service Tax Valuation Rules. In the case in hand, this is the precise issue. Hon'ble High Court of Delhi in the case of M/s Intercontinental Consultants & Technocrafts Pvt.Ltd. has struck down the said provision of Rule 5(1) of the Service Tax Valuation Rules which would indicate that there is no provision available with the Department as of now to re-work out or re-determine the value of the taxable service. 8. Ld.D.R. would submit that subsequent to the judgment of Hon'ble High Court, co-ordinate bench in the case of M/s Pharmalinks Agency (I) Pvt.Ltd. (2014-TIOL-1948-CESTAT-MUM) and M/s Atuleena Chemicals (India) Ltd (2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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