“If neither the Statute nor its Rules provide for a mechanism to calculate the Service Tax, it cannot be levied” rules the Delhi High Court. Notifications & Circulars are only adhoc / administrative in nature and are not backed by any authority. Service Tax, like few other acts in India, has been subjected to extensive judicial interpretation, thanks to the legislators. The recent judgement of the Delhi High Court on Service Tax has interpreted Rule 2A along with Sec 65 (10