2014 (12) TMI 503

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....ioner (AR) ORDER Per: M.V. Ravindran; 1. This Stay Petition is filed for waiver of pre-deposit of an amount confirmed as Service Tax liability, interest thereof and penalties. 2. The adjudicating authority has confirmed the demand on the ground that the appellant has not discharged the Service Tax liability on the correct value of the services. To come to a conclusion, he has recorded ....

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.... to be inclusion of the expenses in the value under the provisions of Rule 5(1) of Service Tax Valuation Rules which has been struck down by Hon'ble High Court of Delhi in the case of M/s Intercontinental Consultants & Technocrafts Pvt.Ltd. Vs UoI - 2013 (29) STR 9 (Del.) 5. Ld.D.R., on the other hand, while defending the order of the adjudicating authority, submits that the appellant has n....

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....xpressed by the larger bench on an issue needs to be followed by the Tribunal if the bench is situated in a place where jurisdictional High Court has not expressed any view. After submitting this, he would also indicate that the judgment of Hon'ble High Court of Delhi in the case of M/s Intercontinental Consultants & Technocrafts Pvt.Ltd. may not be applicable in this case a the said decision ....

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.... is not ascertainable, then the recourse has to be taken as per the provisions of Rule 5(1) of Service Tax Valuation Rules. In the case in hand, this is the precise issue. Hon'ble High Court of Delhi in the case of M/s Intercontinental Consultants & Technocrafts Pvt.Ltd. has struck down the said provision of Rule 5(1) of the Service Tax Valuation Rules which would indicate that there is no pro....