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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 was liable to be struck down as ultra vires and unlawful.
Analysis: The challenge was held to have already been conclusively answered by prior binding decisions, including the declaration of invalidity by the Delhi High Court and its affirmation by the Supreme Court. In view of that settled position, no further adjudication on the validity of the rule was necessary.
Conclusion: Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 could not be sustained and the writ petitions were allowed.
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