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Ntpc Ltd vs Bharuch on 21 October, 2024 cites

M/S N.T.P.C Ltd vs Cce, Ghaziabad on 15 December, 2011

Service Tax Appeal No. 75020/2017 We find that the Ld. Commissioner has merely confirmed the demand, in para 26 appearing in Page 25 of the impugned adjudication order, on the ground that the issue was pending for consideration before the Supreme Court in the case Bhayana Builders (P) Ltd (Supra) and 7 ST/10449/2018-DB Intercontinental Consultants and Technocrats Private Limited (Supra), on the date of passing the impugned order. Since the issue is no longer res-integra, as the legal position has already been decided by the Hon'ble Supreme Court in both the above judgments, this Tribunal is bound by the said legal position.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 1 - Full Document

Union Of India vs M/S Intercontinental Consultants And ... on 7 March, 2018

"3. Having considered the submissions made by both sides, we find that Hon'ble Delhi High Court held in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. (supra) that provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006 were not in accordance with the provisions of Section 67 of Finance Act, 1994 and therefore, the reimbursable expenses paid to the service provider are not includable in the assessable value. We also note that Hon'ble Supreme Court has upheld the said decision of Hon'ble Delhi High Court and held that Section 67 of Finance Act, 1994 authorizes only such consideration which is received by the service provider for assessment of service tax. By following the said ruling of Hon'ble Supreme Court we hold that the impugned order is not sustainable.
Supreme Court of India Cites 28 - Cited by 91 - A K Sikri - Full Document
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