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2015 (12) TMI 883 - AT - Service TaxDemand of Service Tax - reimbursement of the expenses - Traveling expenses, Lodging and Boarding expenses incurred by the appellant’s employees while undertaking official tour - Held that:- Reimbursable amounts on which service tax liability has been confirmed is a consideration for the services rendered. On perusal of the order, we find that there is no dispute as to the fact that the amounts on which service tax liability is confirmed are reimbursable expenses incurred for traveling, lodging and boarding and hotel charges. Both the lower authorities have invoked the provisions of Rule 5(1) of the Service Tax (Determination of Value) Rule, 2006. We find that the very same provision has been struck down by the Hon’ble High Court of Delhi in the case of Inercontinental Consultants & Technocrats Pvt. Ltd. Vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT]. Since, the provisions of Rule 5(1) of the Service Tax (Determination of Value) Rule, 2006 has been struck down, we find no merits in the arguments raised by the Ld. AR, accordingly we set aside the impugned order - Decided in favour of assessee.
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