2015 (6) TMI 958

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....This appeal is directed against Order-in-Appeal No. IPL/202 NSK/2008 dated 15.10.2008. 2. Heard both sides and perused the record. 3. On perusal of the record, we find that the issue involved in this case is regarding the discharge of service tax liability on an amount collected by the appellant from their customers as an amount paid towards the postage charges, courier charges. It is the case o....

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....rge of service tax liability of the reimbursement of the actual expenses was considered by the Hon'ble High Court of Delhi in Intercontinental Consultants & Technocrats P. Ltd. 2013 (29) STR 9 (Del) wherein the Lordship had struck down Rule 5(i) of Service Tax (Determination of Value) Rules, 2006 holding that these provisions are ultra vires of Section 67 of the Finance Act, 1994. 5. Since th....