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2019 (1) TMI 1661 - AT - Service TaxValuation - inclusion of reimbursable expenses in assessable value - whether the other expenses incurred by service receiver can be included in the assessable value for assessment of service tax of services provided by service provider? - HELD THAT:- Supreme Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] that provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006 were not in accordance with the provisions of Section 67 of Finance Act, 1994 and therefore, the reimbursable expenses paid to the service provider are not includable in the assessable value. Appeal allowed - decided in favor of appellant.
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