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<h1>Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 declared unconstitutional; petitioners granted relief</h1> HC held Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 unconstitutional, noting an earlier Delhi HC decision had already struck down ... Constitutional validity of Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 - HELD THAT:- The very same provision has already been under challenge. From a reported decision of the Delhi Hight Court, in INTERCONTINENTAL CONSULTANTS & TECHNORATS (P.) LTD. VERSUS UNION OF INDIA [2012 (12) TMI 150 - DELHI HIGH COURT], the Delhi High Court had declared the said provision as ultra vires and accordingly, struck off. In that view of the matter, since a quietus has been given where the provision which is under challenge in these Writ Petitions has already been struck down, these Writ Petitions have to be allowed. Petition allowed. The petitions challenge Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 as 'ultra vires' and unlawful. The court notes that the same provision was earlier declared ultra vires and struck down by the Delhi High Court in Intercontinental Consultants & Technocrats Pvt. Ltd v. Union of India, and that the decision was upheld by the Supreme Court in Union of India v. Intercontinental Consultants & Technocrats Pvt. Ltd (reported 2018 (10) G.S.T.L. 401 (S.C.)). In view of that binding precedent, the present writ petitions are allowed, the impugned provision having been given a quietus. Connected miscellaneous petitions are closed. There shall be no order as to costs.
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