TMI Blog2018 (11) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... INDIA], referred by which, it has been held that once the particular provision is declared as ultra vires by one High Court, the said Rule cannot be invoked by any Authority of the Respondent-Department anywhere in the Country. Held that:- Despite the lapse of one year, though the learned counsels at the bar have made a statement that the judgment of the Delhi High Court has been upheld by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed only against the show cause notice vide Annexure-E dated 12.07.2017 issued by the Respondent-Commissioner of Central Taxes. 2. On the last occasion, this Court had passed the following order on 22.08.2017 after hearing both the learned counsels:- 1. The learned counsel for the petitioner pointed out that Rule 5 of the Service Tax (Determination of Value) Rules, 2006, which has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not prescribe for taking the taxable value service more than the gross value of service provided by the service provider which in the present case is the technical consultancy provided by the assessee to the awarder of the contract. 3. The previous order passed by this Court on 18.04.2017 (page 71 of the paper book) also referred to the Supreme Court decision in the case of Kusum Ingots Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court and pendency of this very issue in the previous petition filed by the petitioner namely W.P.No.10287/2017 and why costs and damages be not awarded against him personally as he has unnecessarily created multiple proceedings and the consequential litigation before the Court by issuing the impugned show cause notice on 12.07.2017. The affidavit of the Respondent should be positively fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In view of this, the writ petition is disposed of with a liberty and direction to the petitioner to appear before the concerned authority and show cause before him in pursuance of the show cause notice dated 12.07.2017 vide Annexure-E and cite the relevant judgments before the said authority. It is expected of the said authority to consider the judgments cited before him and pass appropriate sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
