2008 (9) TMI 84

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..... /Shri P.P. Malhotra, ASG with Ms. Shilpa Singh, CGSC and Chetan Chawla, Advocate for the Respondent. [Order]. - The petitioner has challenged the constitutional validity of Rule 5 of the Service Tax (Determination of Value) Rules, 2006 to the extent it includes re-imbursement of expenses in the value of taxable services for the purposes of levy of service tax. The petitioner also submits that the .....

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..... ought not to be charged from the petitioner in respect of the re-imbursed expenses also as, according to the respondents it forms part of gross value of taxable services as provided under section 67 and the said valuation Rule. On the other hand, the learned counsel for the petitioner submitted that the value of taxable services as per section 67 would only include the service rendered and not the .....

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