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Chaque Jour Outsourcing Solutions Private Limited Versus Commissioner of Service Tax & Anr.

2015 (9) TMI 586 - DELHI HIGH COURT

Waiver of pre deposit - business auxiliary services - inclusion of the reimbursement expenses as the value of the taxable services - Held that:- Intercontinental Consultants (2012 (12) TMI 150 - DELHI HIGH COURT) held that rule 5 (1) - which sought t .....

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012. The Order in Original was made on 10.10.2012. It prima facie contains indications that the adjudicating authority premised the demand on the operation and validity of Rule 5 (1). Given these circumstances, the Court is of the opinion that the or .....

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essee. - CEAC 9/2015, CM APPL.3433-3434/2015, 4102/2015 - Dated:- 7-4-2015 - Mr. S. Ravindra Bhat and Mr. R.k. Gauba, JJ. For the Petitioner : Mr. Ruchir Bhatia, Advocate. For the Respondent : Ms. Sonia Sharma, Sr. Standing Counsel for Service Tax De .....

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amount working out to ₹ 7.02 crores is in the circumstances of the case untenable. The brief facts of the case are that the appellant provides business auxiliary services to its clients on principal to principal basis. These services are termed .....

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lant resisted the proceedings but without any avail. The show cause notice was confirmed by the Order in Original dated 10.10.2012 and the demand for ₹ 14,04,69,188/- was made. An appeal was preferred to the CESTAT along with an application see .....

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ally untenable. Learned counsel relies upon the judgment of this Court reported as Intercontinental Consultants and Technocrats Pvt. Ltd. v. UOI, 2013 (29) STR 9 (Del) which held Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 to b .....

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of a substantial amount. Counsel for the Revenue resisted the appeal and contended that since the appellant has been afforded relief to the extent of 50% of the demand, no grievance can be made out. It was also urged that given the provisions of the .....

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