A.K. Sikri, J. - (1.) In all these appeals, legal issue that needs determination is almost identical, though there may be little variation on facts. This difference pertains to the nature of services provided by the respondents/assessees who are all covered by the service tax. The fringe diferences in the nature of services, however, nature of differences, however, has no impact on the final outcome.
(2.) All the assessees are paying service tax. The services which these assessees are rendering broadly fall in the following four categories: (a) Consulting engineering services. (b) Share transfer agency services. (c) Custom house agent services covered by the head 'clearing and forwarding agent'. (d) The site formation and clearances, excavation and earth moving and demolition services.
(3.) While rendering the aforesaid services, the assessees are also getting reimbursement in respect of certain activities undertaken by them which according to them is not includable to arrive at 'gross value' charged from their clients. As per Rule 5 of the Service Tax (Determination of Value) Rules, 2006 (hereinafter referred to as the 'Rules'), the value of the said reimbursable activities is also to be included as part of services provided by these respondents. Writ petitions were filed by the assessees challenging the vires of Rule 5 of the Rules as unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter referred to as the 'Act'). The High Court of Delhi has, by the judgment dated November 30, 2012, accepted the said challenge and declared Rule 5 to be ultra vires these provisions. Other cases have met similar results by riding on the judgment dated November 30, 2012. This necessitates examining the the correctness of the judgment of the Delhi High Court and outocme thereof would determine the fate of all these appeals/transfer petitions.;