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TMI Blog2015 (9) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... of the taxable services - Held that:- Intercontinental Consultants (2012 (12) TMI 150 - DELHI HIGH COURT) held that rule 5 (1) - which sought to include expenditure or costs incurred by the service provider in the course of providing taxable services in the value for the purpose of charging service tax - to be contrary to Section 67 of the Finance Act. That judgment was delivered on 30.11.2012. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 16.12.2014 directing it to deposit 50% of the disputed amount working out to ₹ 7.02 crores is in the circumstances of the case untenable. The brief facts of the case are that the appellant provides business auxiliary services to its clients on principal to principal basis. These services are termed as Business Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court reported as Intercontinental Consultants and Technocrats Pvt. Ltd. v. UOI, 2013 (29) STR 9 (Del) which held Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 to be ultra vires the parent statute i.e. Section 67 of the Finance Act, 1994. It is argued that the impugned show cause notice premised the demand on the application of Rule 5 (1) and in the circumstances CESTAT could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment was delivered on 30.11.2012. The Order in Original was made on 10.10.2012. It prima facie contains indications that the adjudicating authority premised the demand on the operation and validity of Rule 5 (1). Given these circumstances, the Court is of the opinion that the order of the CESTAT imposing a substantial burden as a condition for hearing of the appeal before it, cannot be sustained. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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