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Ats Township Pvt Ltd vs Ce & Cgst Noida on 25 April, 2025 cites

Intercontinental Consultants And ... vs U.O.I. & Anr. on 30 November, 2012

In this context, reference is invited to the decision of the Delhi High Court in Intercontinental Consultants and Technocrats (supra), where the appellant was providing "Consulting Engineering Services" and received payment not only for the services provided by it, but was also reimbursed for the expenses incurred by it on air travel, hotel, stay, etc. The service tax was paid on the amount received by it for services rendered 36 Service Tax Appeal No.71117 of 2018 to its clients but did not pay any service tax in respect of expenses incurred by it which were reimbursed by the clients. The High Court allowed the petition challenging the constitutional validity of Rule 5 of the Valuation Rules, holding it to be ultravires the provisions of Section 66 and 67 of the Act. Accordingly, it was concluded that reading Section 66 and 67(1)(i) together and harmoniously, it seems clear that the valuation of the taxable service is nothing more and nothing less than the consideration paid as quid pro quo before the service can be brought to charge.
Delhi High Court Cites 27 - Cited by 88 - R V Easwar - Full Document
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