2019 (5) TMI 973

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 5 has been held to be ultra vires by the Hon ble High Court of Delhi but still he has gone ahead and observed that said decision would not apply in the light of the agreements and the expenses incurred by the assessee. Once Rule 5 has been held to be ultra vires, it has to be read as if the same is not on the Statute book, in which case the same cannot be invoked Appeal allowed - decided i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the appellant under the category of Business Auxiliary Services or not. For holding that such reimbursement expenses would be part of the assessable value, the Lower Authorities have referred and relied upon the provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006. 3. It is seen that though the appellant contended before Commissioner (Appeals) that invocation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the gross taxable value which were received for the Services provided to their clients in terms of Section 67 of the Finance Act, 1994. Therefore, the appeal is without any merit and is liable to be dismissed. 4. On going through the said paragraph, we really fail to understand the purport of the same. On one hand the Appellate Authority has admitted that Rule 5 has been held to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X