UNION OF INDIA MINISTRY OF FINANCE THROUGH ITS SECRETARY vs M/S INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT.LTD — C.A. No. 2013/2014

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010152362013

Filing Date

08-May-2013

Registration No

C.A. No. 2013/2014

Diary Number

15236/2013

Order Date

07-Mar-2018

Document Type

Judgement - of Main Case

Neutral Citation

2018 INSC 217

Disposal Type

Dismissed

Last updated 28-May-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.UNION OF INDIA MINISTRY OF FINANCE THROUGH ITS SECRETARY

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT.LTD

    Adv. PRAVEEN SWARUP

Case History

  1. Case disposedDisposed

  2. 07-Mar-2018

    Judgement - of Main CaseView PDF

  3. 07-Mar-2018

    ROP - of Main CaseView PDF

  4. 07-Mar-2018

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  5. 05-Mar-2018

    ROP - of Main CaseView PDF

  6. 23-Feb-2018

    ROP - of Main CaseView PDF

  7. 19-Feb-2018

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  8. 13-Feb-2018

    ROP - of Main CaseView PDF

  9. 13-Feb-2018

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  10. 08-Feb-2018

    ROP - of Main CaseView PDF

  11. 08-Feb-2018

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  12. 07-Feb-2018

    ROP - of Main CaseView PDF

  13. 07-Feb-2018

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  14. 31-Jan-2018

    ROP - of Main CaseView PDF

  15. 31-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  16. 30-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  17. 24-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  18. 23-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  19. 18-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  20. 17-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  21. 16-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  22. 12-Dec-2017

    ROP - of Main CaseView PDF

  23. 12-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  24. 07-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  25. 06-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  26. 05-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  27. 30-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  28. 29-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  29. 28-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  30. 16-Nov-2017

    ROP - of Main CaseView PDF

  31. 16-Nov-2017

    First hearing

    Initial hearing scheduled

  32. 16-Nov-2017

    Ordinary

    Hon'ble Mr. Justice S. Abdul Nazeer

  33. 02-May-2017

    ROPView PDF

  34. 02-May-2017

    Office ReportView PDF

  35. 02-May-2017

    ROPView PDF

  36. 17-Apr-2017

    ROPView PDF

  37. 17-Apr-2017

    ROPView PDF

  38. 22-Mar-2017

    ROPView PDF

  39. 22-Mar-2017

    Office ReportView PDF

  40. 22-Mar-2017

    ROPView PDF

  41. 06-Feb-2017

    ROPView PDF

  42. 06-Feb-2017

    Office ReportView PDF

  43. 06-Feb-2017

    ROPView PDF

  44. 29-Aug-2016

    ROPView PDF

  45. 29-Aug-2016

    Office ReportView PDF

  46. 29-Aug-2016

    ROPView PDF

  47. 01-Jul-2016

    ROPView PDF

  48. 01-Jul-2016

    Office ReportView PDF

  49. 01-Jul-2016

    ROPView PDF

  50. 10-May-2016

    ROPView PDF

  51. 10-May-2016

    Office ReportView PDF

  52. 10-May-2016

    ROPView PDF

  53. 02-May-2016

    ROPView PDF

  54. 25-Apr-2016

    ROPView PDF

  55. 25-Apr-2016

    ROPView PDF

  56. 05-Apr-2016

    ROPView PDF

  57. 05-Apr-2016

    ROPView PDF

  58. 15-Feb-2016

    ROPView PDF

  59. 15-Feb-2016

    Office ReportView PDF

  60. 15-Feb-2016

    ROPView PDF

  61. 08-Jan-2016

    ROPView PDF

  62. 08-Jan-2016

    ROPView PDF

  63. 08-Dec-2015

    ROPView PDF

  64. 08-Dec-2015

    ROPView PDF

  65. 27-Oct-2015

    ROPView PDF

  66. 27-Oct-2015

    Office ReportView PDF

  67. 27-Oct-2015

    ROPView PDF

  68. 12-Oct-2015

    ROPView PDF

  69. 12-Oct-2015

    Office ReportView PDF

  70. 12-Oct-2015

    ROPView PDF

  71. 28-Sep-2015

    ROPView PDF

  72. 31-Aug-2015

    ROP - of Main CaseView PDF

  73. 31-Aug-2015

    Office Report - of Main CaseView PDF

  74. 31-Aug-2015

    ROP - of Main CaseView PDF

  75. 03-Jul-2015

    ROPView PDF

  76. 03-Jul-2015

    Office ReportView PDF

  77. 03-Jul-2015

    ROPView PDF

  78. 06-Apr-2015

    ROPView PDF

  79. 06-Apr-2015

    ROPView PDF

  80. 11-Mar-2015

    ROPView PDF

  81. 11-Mar-2015

    ROPView PDF

  82. 20-Jan-2015

    Office ReportView PDF

  83. 18-Dec-2014

    ROPView PDF

  84. 10-Oct-2014

    ROPView PDF

  85. 10-Oct-2014

    ROPView PDF

  86. 08-Aug-2014

    ROPView PDF

  87. 08-Aug-2014

    ROPView PDF

  88. 31-Jul-2014

    ROPView PDF

  89. 21-Jul-2014

    ROPView PDF

  90. 21-Jul-2014

    ROPView PDF

  91. 31-Mar-2014

    ROPView PDF

  92. 10-Feb-2014

    ROPView PDF

  93. 10-Feb-2014

    ROP - of Main CaseView PDF

  94. 10-Jan-2014

    ROPView PDF

  95. 27-Sep-2013

    ROP - of Main CaseView PDF

  96. 06-Sep-2013

    ROP - of Main CaseView PDF

  97. 08-May-2013

    Case filed

    Registration No. C.A. No. 2013/2014

  98. [ 2018 INSC 217 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary: Union of India v. M/S Intercontinental Consultants and Technocrats Pvt. Ltd. (C.A. 2013/2014) Court's Decision The Supreme Court upheld the Delhi High Court's judgment, declaring Rule 5 of the Service Tax (Determination of Value) Rules, 2006 ultra vires (beyond the authority of) Sections 66 and 67 of the Finance Act, 1994. Service tax on reimbursable expenses claimed by service providers (like travel, office rent, utilities) cannot be charged for periods before May 14, 2015, when Section 67 was amended. Key Reasoning The Court held that: - Service tax applies only to value of services rendered, not reimbursable expenses - Section 67 requires tax on the "gross amount charged for such service"—the word "such" restricts the charge to the actual service provided - Rule 5 improperly included reimbursable expenses within taxable value, exceeding statutory authority - Subordinate rules cannot override or expand statutory provisions - The Legislature itself acknowledged this gap by amending Section 67 w.e.f. May 14, 2015, to explicitly include reimbursable costs as consideration Result All appeals dismissed. Service providers need not pay tax on reimbursable expenses (travel, hotel, office costs, etc.) for assessment periods prior to May 14, 2015. This case analysis is maintained by casestatus.in based on publicly available court records.

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