TMI Blog2019 (2) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... nai [2018 (8) TMI 1514 - CESTAT CHENNAI], where it was held that such reimbursable cost shall not form part of valuation of taxable services prior to 14.05.2015 - appeal allowed - decided in favor of appellant. - Appeal No-ST/311/2012 - FINAL ORDER No. 42731/2018 - Dated:- 26-10-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) and shri Madhu Mohan Damodhar, Member (Technical) Ms. Mary Jose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 to March 2008 towards reimbursement of fixed expenses at the rate of ₹ 70,000/- per month apart from the commission on sales. Department took a view that such reimbursed fixed expenses paid to the appellant are includible in the taxable value. Proceedings initiated by the department culminated in issuance of show cause notice dt. 25.06.2008 proposing demand of service tax of ₹ 3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs procured and on which service tax at the applicable rate has also been discharged by them. The reimbursement of a fixed amount of ₹ 70,000/- per month as per the agreement was to meet the establishment cost of the appellant which has no nexus with the taxable service of procuring orders. He submits that issue is no longer res integra and stands squarely covered by the decision of this Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant and recovered from, their clients cannot be excluded from the gross amount for the purpose of taxable value. This allegation is also forthcoming from the annexure to the SCN We find that the issue is now finally settled by the Hon'ble Apex Court in the case of UOI Vs Intercontinental Consultants And Technocrats Pat. Ltd. - 2018 (3) TMI 357 - SC wherein the Apex Court has unequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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