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2014 (4) TMI 1169 - AT - Service TaxLiability of tax - reimbursement of the expenses incurred while rendering the services of CHA - Held that: - identical issue was decided by this Bench in the case of M/s. Aashita International Ltd. and others Versus CST-Service Tax, Ahmedabad [2013 (12) TMI 797 - CESTAT AHMEDABAD] relying upon the judgment of Hon’ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT], where it was held that subordinate rule cannot extend the valuation scope of a service to be determined under Sec. 67 of the FA, 1944 - demand set aside - appeal allowed - decided in favor of assessee.
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