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2014 (2) TMI 709 - AT - Service TaxWaiver of pre-deposit - Valuation - reimbursement of expenses - Servicing and repair of two wheeler motor vehicle as an authorized service station - from 2006-2007 to 2009-2010 (upto September) - Held that:- the appellant in their invoices show the value of the service component and the value of the spare parts and consumable used separately and while pay Sales Tax/VAT on the amount charged for spare parts and consumables, the service tax is paid only on the labour/service component. - Hon’ble Delhi High Court in case of Intercontinental Consultants & Technocrop Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] has held that Rule 5 (1) to be ultra vires the provisions of Section 66 and 67 of the Finance Act, 1994. No judgment of the Apex Court staying or reversing this judgment of Hon’ble Delhi High Court or of any other high expressing a contrary view has been shown. - stay granted.
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