Held - A combined reading of the Notification No. 02/2017 dated: 28.06.2017 and rule 33 reveals that the cost of electrical energy supplied by the .....

Held - We note that the issue is no longer res integra. The Hon’ble High Court of Delhi in the case of Intercontinental Consultants & Tec.....

Held - We find that the provisions of the Section 15 above are very clear and in unambiguous terms it has been mandated that any amount that the su.....

Held - The issue is as to whether service tax can be demanded on reimbursable expenses. From the show cause itself it is clear that the demand is m.....

Held - The contract entered between the applicant and the recipient is for the hiring of DG Set and is a comprehensive contract with the considerat.....

Held -  It could be seen from the above that a pure agent would be a person (supplier i.e. applicant in this case) who enters into a contractu.....