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Charge of service tax cannot exceed ‘gross amount charged’
Case Law Details
- Case Name
- Intercontinental Consultants & Technorats (P.) Ltd. Vs Union of India (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Intercontinental Consultants & Technorats (P.) Ltd.
Versus
Union of India
W.P. (C) NO. 6370 OF 2008
NOVEMBER 30, 2012
ORDER
R.V. Easwar, J.
In this writ petition, the petitioner challenges the constitutional validity of Rule 5 of the Service Tax (Determination of Value) Rules, 2006 to the extent it includes re-imbursement of expenses in the value of taxable services for the purposes of levy of service tax. The petitioner also contends, in the alternative that the said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance...
