Supreme Court of India
Union of India & Anr. v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
From the headnote
Service Tax (Determination of Value) Rules, 2006 – r. 5 – If ultra vires the provisions of ss.66, 67 of 1994 Act – Responden ts- Assessees, provider of various services receive pay ments not only for the services so rendered but are also reimburse d out of pocket expenses incurred by them such as air travel, hotel stay, etc.– Assessees paying service tax in respect of amounts rece ived by them for services so rendered but not for the out of poc ket expenses incurred by them, which was reimbursed by the clients – Un der r.5, the value of said reimbursable activities are also to be in cluded as
Authorities it was built on
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 1999 Mathuram Agrawal v. State of Madhya Pradesh
- 1960 The State of Uttar Pradesh and Others v. Babu Ram Upadhya
- 1983 Union of India & Ors. Etc. Etc. v. Bombay Tyre International Ltd. Etc. Etc.
- 1985 Govind Saran Ganga Saran v. Commissioner of Sales Tax and Ors.
- 1983 Babaji Kondajl Garad Etc. v. The Nasik Merchants Co-operative Bank Ltd., Nasik & Ors. Etc.
- 2017 Union of Jndia & Ors. v. Bengal Shrachi Housing Development Limited &anr.
- 1959 The Central Bank of India v. Their Workmen
Where later benches applied it
- 2022 C.C., C.E. & S.T. – Bangalore (adjudication) Etc. v. M/s Northern Operating Systems Pvt Ltd.
- 2021 Commissioner of Gst and Central Excise v. M/s Citi Bank N. A.
- 2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited
Of those, 2 referred to · 1 mentioned
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