2013 (9) TMI 838

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....ew John; The applicant is a provider of C&F service. They received fixed monthly remuneration, handling charges, sticking chargers from Nestle India Ltd. to whom they were providing such service. On such payments received, they were paying service tax. In addition, Nestle was reimbursing to them expenses towards freight charges, electricity charges utilized in the godown provided by Nestle, die....

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.... has relied upon Rule 5 of the Service Tax (Determination of Value) Rules, 2006 for including the value in the value of service. She submits that the said Rule 5 has been struck down by the Hon'ble Delhi High Court as ultra vires section 67 of Finance Act, 1994, in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India 2012-TIOL-966-HC-DEL and therefore the demand is....