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2018 (12) TMI 1778 - AT - Service TaxValuation - CHA service - amount reimbursed by the clients of the Respondent - inclusion of values realized towards Statutory Expanses such as Cess, Customs Duties, Port Duties, etc and also values realized towards general charges, labour charges, transportation, miscellaneous charges, sea and air freight charges, drawback claim, go-down rent, service charges etc. incurred by them on such reimbursement - HELD THAT:- The issue in the present case id squarely covered by the decision in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. Impugned order upheld - appeal dismissed - decided against Revenue.
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