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2013 (12) TMI 797 - AT - Service TaxDemand of service tax - Reimbursement of charges/expenses - Whether assessee liable to pay reimbursement charges for the period prior to 18/04/2006 - Held that:- subordinate rule cannot extend the valuation scope of a service to be determined under Sec. 67 of the Finance Act, 1944. Argument of the AR that appellants have not fulfilled the condition of Rule- 5(2) of the Service Tax (Determination of Value) Rules 2006 is not relevant in view of the fact that Rule-5 (1) itself has been struck down by Delhi High Court in its judgment dt. 30/11/2012 and no contrary judgment of any other High Court or Supreme Court has been brought to our notice - Following decision of Intercontinental Consultants & Technocrats Pvt. Ltd Vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] - Decided in favour of assessee.
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