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2013 (1) TMI 740 - AT - Service TaxClearing and Forwarding Agent Service - Held that:- Impugned demand of service tax is on these expenses, which were incurred by the appellant, while rendering CFA service. The learned consultant for the appellant has referred to Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 and has submitted that this provision has been struck down by the Hon'ble High Court vide Intercontinental Consultants and Technocrats Pvt. Ltd. Vs Union of India and Another reported in [2012 (12) TMI 150 - DELHI HIGH COURT] - we grant waiver of pre-deposit and stay of recovery in the wake of the relevant rule having been struck down by the Hon'ble Delhi High Court. Prima facie, therefore, the reimbursable expenses were not liable to be included in the taxable value for payment of service tax on CFA service. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the adjudged dues - Stay granted.
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