https://www.taxtmi.com/caselaws?id=464543 Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 was challenged as ultra vires and unlawful. The Madras HC noted that the issue had already been conclusively settled by binding precedent, including the Delhi High Court's declaration of invalidity and its affirmation by the Supreme Court. In light of that settled legal position, the Court found no need for further examination of the rule's validity and held that Rule 5(1) could not be sustained, allowing the writ petitions. en-us Thu, 07 Nov 2024 00:00:00 +0530 Tue, 04 Nov 2025 20:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464543 Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 was challenged as ultra vires and unlawful. The Madras HC noted that the issue had already been conclusively settled by binding precedent, including the Delhi High Court's declaration of invalidity and its affirmation by the Supreme Court. In light of that settled legal position, the Court found no need for further examination of the rule's validity and held that Rule 5(1) could not be sustained, allowing the writ petitions. Case-Laws Service Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464543