2013 (9) TMI 838

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..... f C&F service. They received fixed monthly remuneration, handling charges, sticking chargers from Nestle India Ltd. to whom they were providing such service. On such payments received, they were paying service tax. In addition, Nestle was reimbursing to them expenses towards freight charges, electricity charges utilized in the godown provided by Nestle, diesel charges used in the generator in the .....

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..... (Determination of Value) Rules, 2006 for including the value in the value of service. She submits that the said Rule 5 has been struck down by the Hon'ble Delhi High Court as ultra vires section 67 of Finance Act, 1994, in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India 2012-TIOL-966-HC-DEL and therefore the demand is not sustainable. She also submits that thi .....

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..... order in the case of Supreme Agencies (supra) is passed prior to the decision of the Hon'ble Delhi High Court in the case of Intercontinental Consultants and Technocrats (supra). Subsequently, this Tribunal has granted waiver in the case of Benchmark Consultants (supra). Following the said decision, we grant waiver of predeposit of dues arising from the impugned order for admission of the appeal .....

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