TaxTMI 
TaxTMI 
2013 (11) TMI 457
X X X X Extracts X X X X
X X X X Extracts X X X X
....ondent: Shri P.N. Sarvaiya, Astt. Commissioner (A.R.) JUDGEMENT Per: M.V. Ravindran; This Stay Petition is filed for waiver of Service Tax of Rs.1,20,14,905/-, interest thereof and penalties under Sections 76, 77 & 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by lower authorities on the ground that the appellant has short paid the Service Tax liability by vivisecting....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch has not been extended. As regards the confirmation of Service Tax liability on the amount claimed as reimbursement expenses, It is his submission that Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. 2013 (29) STR 9 (Del), has held that the provisions of Rule 5 (1) of Service Tax Valuation Rules are ultra vires and has struck down the same. Accordi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion talks about extending or deducting the value of goods from the gross value of services, which are charged for by the service provider to the recipient of services. In the case in hand, prima facie, there are evidences to show that the appellant had sold the hydraulic machinery to purchasers/service recipient M/s L&T. As regards the Service Tax liability on the reimbursement charges claimed by ....