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2015 (9) TMI 586 - HC - Service TaxWaiver of pre deposit - business auxiliary services - inclusion of the reimbursement expenses as the value of the taxable services - Held that:- Intercontinental Consultants (2012 (12) TMI 150 - DELHI HIGH COURT) held that rule 5 (1) - which sought to include expenditure or costs incurred by the service provider in the course of providing taxable services in the value for the purpose of charging service tax - to be contrary to Section 67 of the Finance Act. That judgment was delivered on 30.11.2012. The Order in Original was made on 10.10.2012. It prima facie contains indications that the adjudicating authority premised the demand on the operation and validity of Rule 5 (1). Given these circumstances, the Court is of the opinion that the order of the CESTAT imposing a substantial burden as a condition for hearing of the appeal before it, cannot be sustained. The order to the extent it directs deposit of 50% of the impugned demand is consequentially set aside. - Decided in favour of assessee.
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