M/S.Trupti Enterprises Pvt. Ltd vs Chief Commissioner
2021 Latest Caselaw 8713 Ori

                    IN THE HIGH COURT OF ORISSA AT CUTTACK

                      W.P.(C) No. 13517 of 2016 & W.P.(C) No. 12507 of 2016



            M/s.Trupti Enterprises Pvt. Ltd.            ....       Petitioner
                                                         Mr.D.Pati, Advocate
                                       -versus-
            Chief Commissioner, Central Excise
            and others                              .... Opposite Parties
                                                Mr.P.Mohapatra, Advocate
                                       AND
            M/s.Orissa Stevedores Ltd, Cuttack and ....          Petitioners
            others
                                                  Mr.J.Sahoo, Sr.Advocate
                                       -versus-
            Commissioner (Audit), Central Excise
            & Service Tax, Bhubaneswar & others .... Opposite Parties
                                  Mr.Choudhury Satyajit Mishra, Advocate

                       CORAM:
                       THE CHIEF JUSTICE
                       JUSTICE B. P. ROUTRAY


                                       ORDER

19.08.2021

Order No.

6. 1. The Court is informed that the judgment of the Delhi High Court in Intercontinental Consultants and Technocrats Pvt. Ltd. vs. Union of India, 2013(29) S.T.R. 9 (Del.) holding that Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 to be ultra virus. Sections 66 & 67 of the Finance Act, 1994 has been affirmed by the Supreme Court of India by dismissal of Civil Appeal No.2013 of 2014 by the judgment dated 7th March, 2018.

2. In that view of the matter, the present writ petitions are allowed as prayed for.

3. An urgent certified copy of this order be issued as per Rules.

(Dr. S. Muralidhar) Chief Justice

( B.P. Routray) Judge

C.R. Biswal