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2014 (2) TMI 862 - AT - Service TaxWaiver of pre-deposit - Valuation - reimbursement of expenses - clearing and forwarding agent service/Customs House Agent service - Held that:- in view of decision of the Hon’ble Delhi High Court in Intercontinental’s case [2012 (12) TMI 150 - DELHI HIGH COURT] that once Rule 5 (1) of the Service Tax (Determination of Valuation Rules, 2006) has been struck down as ultra vires to Section 67, then question of fulfillment of conditions laid down under Sub-Rule (2) of Rule 5 of the Service Tax Valuation Rules, 2006, do not arise. - stay granted. Regarding on the issue of making available the cargo space by Airlines to its clients, we are at this prima facie stage not fully satisfied with the argument advanced by the Ld. Chartered Accountant that the same cannot come under the scope of Business Auxiliary Service provided as held by the Ld. Commissioner in the order with a detailed analysis of the respective work orders issued by the Airlines and the services rendered by the applicant. - stay granted partly.
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