2015 (9) TMI 586

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..... espondent : Ms. Sonia Sharma, Sr. Standing Counsel for Service Tax Department with Mr. Vijay Chandra Jha, Advocate. ORDER Heard counsel for the parties. The appellant contends that the 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 Rs. 7.02 crores is in the circumstances of the case un .....

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..... lance waived, as a pre-condition for hearing of the appeal. It is urged that the impugned order of the CESTAT is facially untenable. Learned counsel relies upon the judgment of this 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 .....

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..... 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. 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 .....

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