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2013 (11) TMI 41 - AT - Service TaxValuation - inclusion of reimbursement of expenses - Manpower Recruitment of Supply Agency - inclusion of Lease value which includes Lease rent for Land, plant & machinery and other infrastructure. - Penalty u/s 78 - Held that:- Rule 5(1) of service tax (Determination of value) Rule 2006 has been held ultra vires Section 67 of the Finance Act, 1994 and this Rule can not be relied on by the adjudicating authority. Similarly tax is demanded on Manpower Recruitment or Supply Agency service value of which is required to be segregated from total lease amount. Without expressing any view on merit of the case we remand the matter back to commissioner of Central Excise for fresh adjudication in light of decision of Delhi High Court in case of Intercontinental Consultants & Technocrats Pvt. Ltd. (2012 (12) TMI 150 - DELHI HIGH COURT) after affording a opportunity of hearing of the appellants - matter remanded back.
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