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2013 (10) TMI 586 - AT - Service TaxNon-inclusion of Reimbursable Charges - Discharge of Service Tax liability and part of the amount is for non-discharge of Service Tax liability under renting of immovable property by the appellant – Held that:- The appellant had entered into memorandum of understanding with various persons and were recovering the actual expenses incurred by them in respect of their members - To that extent, no Service Tax liability may arise on the appellant as Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT] - had struck down the provisions of Rule 5(1) of Service Tax Valuation Rules as ultra vires - Since a specific rule had been struck down, any demand arising on such reimbursable expenses cannot be sustained - part of the property was given on rent by the appellant to various persons and collecting the rent - such an activity would fall under the category of renting of immovable property services - Partial Stay Granted.
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