2013 (11) TMI 505

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..... ncipal and sought to include such expenditures in the Gross Taxable Value of the services received by them under Rule 5(1) of the Service Tax Valuation Rules, 2006 - The Hon’ble Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] had struck down Rule 5(1) of the Service Tax (Determination of Value) Rules, 20 .....

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..... ervices under the category of Real Estate Agent s Service . They had incurred various expenditures on behalf of their Principal and the same are reimbursed to them. The grievance of the Applicant is that the said expenditures were not considered by the Adjudicating Authority on the ground that they were not considered as Pure Agent on behalf of their Principal and sought to include such expendi .....

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..... n the case of Intercontinental Consultants Technocrats (supra) had since struck down Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 holding the same as ultra vires to the provisions of Section 67 of the Finance Act, 1994. Accordingly, the Applicant could able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, the predeposit of the .....

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