Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1011 - AT - Service TaxValuation - inclusion of value of reimbursement of expenses - Rule 5(1) - Waiver of pre deposit - Business Auxiliary Services - Held that:- Prima face, we find that the said provision has been struck down by the Hon’ble Delhi High Court in Inter-continental’s case (2012 (12) TMI 150 - DELHI HIGH COURT) as ultra vires to Section 66 and 67 of the Finance Act, 1994. Thus, the applicant could able to make out a prima facie case for total waiver of dues adjudged. Accordingly, all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Decided in favour of assessee.
|