2013 (1) TMI 740

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..... x (Determination of Value) Rules, 2006 and has submitted that this provision has been struck down by the Hon'ble High Court vide Intercontinental Consultants and Technocrats Pvt. Ltd. Vs Union of India and Another reported in [2012 (12) TMI 150 - DELHI HIGH COURT] - we grant waiver of pre-deposit and stay of recovery in the wake of the relevant rule having been struck down by the Hon'ble Delhi Hig .....

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..... ng reimbursable expenses [expenses such as, courier charges, Xerox charges, freight charges etc.,] in the taxable value. The impugned demand of service tax is on these expenses, which were incurred by the appellant, while rendering CFA service. The learned consultant for the appellant has referred to Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 and has submitted that this prov .....

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