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<h1>Challenge to Rule 5(1) dismissed as settled: reimbursable expenses taxable in valuation only from May 14, 2015 under Section 67.</h1> HC held that the challenge to Rule 5(1) was already settled by earlier HC and SC precedent: reimbursable expenditures became part of taxable service ... Constitutional validity of Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 - HELD THAT:- The issue raised in these writ petitions has already been decided by the Delhi High Court in the matter of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT], which has been affirmed by the Hon'ble Supreme Court in the case of Union of India vs. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT] where it was held that 'only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax.' The petition disposed off. Petitioners sought a writ of declaration to declare 'Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006' as 'ultra vires and unlawful.' Both parties agreed the issue is governed by Intercontinental Consultants & Technocrats Pvt. Ltd. v. Union of India [2013 (29) S.T.R. 9 (Del.)], which was affirmed by the Supreme Court in Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (10) G.S.T.L. 401 (S.C.)] on 07.03.2018. The court noted prior disposition of related petitions by its order dated 07.11.2024 and held the present petitions are 'fully covered by the aforesaid decision,' applying that precedent. Both writ petitions were disposed of accordingly, with 'no order as to costs.' Associated miscellaneous petitions W.M.P.Nos.17851 & 34704 of 2016 are closed.
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