2013 (10) TMI 1011

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..... 2 (12) TMI 150 - DELHI HIGH COURT) as ultra vires to Section 66 and 67 of the Finance Act, 1994. Thus, the applicant could able to make out a prima facie case for total waiver of dues adjudged. Accordingly, all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Decided in favour of assessee. - Appeal No.-233/2011 - ORDER NO.S-475/Kol/13 - Dated:- .....

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..... ursed to their principal. The Department sought to include the said reimbursable expenditure in the gross taxable value of the services received by the applicant from their Principal, under Rule 5(1) of Service Tax (Determination of Value) Rules,2006. The Ld. Chartered Accountant submitted that the said Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 has been struck down by the Hon b .....

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