C.A. No. 005130 / 2016
COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, HYDERABAD - II vs M/S SUSHEE INFRA PRIVATE LIMITED
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE A.K. SIKRI and HON'BLE MR. JUSTICE ASHOK BHUSHAN
Order Date
07-03-2018
Filed On
18-03-2016 06:39 PM
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View Full Judgment
AI Summary
Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, which mandates inclusion of all reimbursable expenditure in the taxable value, is ultra vires Sections 66 and 67 of the Finance Act, 1994, as a subordinate legislation cannot expand the taxable base beyond the "gross amount charged for such service" as prescribed by the parent statute.