2015 (12) TMI 1218

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.... ORDER Per D N Panda The fiction raised by the learned counsel today is whether without any effective control and transfer of ownership which are essential ingredient of section 65 (105)(zzzz) of Finance Act, 1994, there shall be taxability under the shelter of provision of services in relation to supply of tangible goods. He justifies his contention on the ground that a boat came to India for o....

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....hat Rule 5 of the Service Tax (Valuation) Rules has been declared ultra vires by Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs Union of India reported in 2013 (29) S.T.R.9 (Del.). 3. Revenue on the other hand submits that there was service provided in relation to supply of tangible goods to the appellant and appellant had effective control ....