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2019 (5) TMI 973 - AT - Service TaxValuation - Business Auxiliary Service - inclusion of reimbursable expenses in the assessable value - Constitutional Validity of Rule 5 of Service Tax (Determination of Value) Rules, 2006 - HELD THAT:- On one hand the Appellate Authority has admitted that Rule 5 has been held to be ultra vires by the Hon’ble High Court of Delhi but still he has gone ahead and observed that said decision would not apply in the light of the agreements and the expenses incurred by the assessee. Once Rule 5 has been held to be ultra vires, it has to be read as if the same is not on the Statute book, in which case the same cannot be invoked Appeal allowed - decided in favor of appellant.
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