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2018 (11) TMI 1144 - HC - Service TaxValuation - petitioner pointed out that Rule 5 of the Service Tax (Determination of Value) Rules, 2006 has been struck down - Supreme Court decision in the case of Kusum Ingots & Alloys Ltd., v. Union of India and Another [2004 (4) TMI 342 - SUPREME COURT OF INDIA], referred by which, it has been held that once the particular provision is declared as ultra vires by one High Court, the said Rule cannot be invoked by any Authority of the Respondent-Department anywhere in the Country. Held that:- Despite the lapse of one year, though the learned counsels at the bar have made a statement that the judgment of the Delhi High Court has been upheld by the Hon’ble Supreme Court in the light of the judgment rendered earlier in the case of Kusum Ingots & Alloys Ltd., v. Union of India and Another, neither the date of the said judgment is available with the learned counsels nor the copy thereof, is produced for perusal. The writ petition is disposed of with a liberty and direction to the petitioner to appear before the concerned authority and show cause before him in pursuance of the show cause notice dated 12.07.2017 vide Annexure-E and cite the relevant judgments before the said authority.
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