2018 (4) TMI 1333

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..... 2012 (12) TMI 150 - DELHI HIGH COURT], where it was held that Rule 5 (1) which provides for inclusion of the expenditure or costs incurred by the service provider in the course of providing the taxable service in the value for the purpose of charging service tax is ultra vires Section 66 and 67 - such amount need not be included in assessable value - appeal dismissed - decided against Revenue. - .....

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..... and supply of tangible goods and demanded the Service tax. However by the impugned order, the Commissioner (Appeals) has allowed the claim of the appellant by following the ratio laid down by Hon ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. [2013 (29) STR 9 (Del)]. 3. During the course of arguments, both the sides agree that the said decis .....

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