2014 (4) TMI 684

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..... the adjudicating authority that payment of tax is not warranted in this case. It is noted that the adjudicating authority has not given any observation on this issue. Prima facie , we find that Hon'ble Delhi High Court [2012 (12) TMI 150 - DELHI HIGH COURT] has struck down Rule 5 (1) of Service Tax (Determination of Value) Rules 2006. In view of that, we waive the predeposit of interest and penal .....

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..... Technocrats Pvt. Ltd. Vs UOI 2013 (29) STR 9 (Del.). Ld. advocate fairly submits that they have already deposited the tax which is not warranted under law even though they are not contesting at this stage. It is submitted that they have placed this matter before the adjudicating authority and therefore no interest is leviable. 3. On the other hand, Ld. AR on behalf of Revenue submits that the .....

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