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2019 (2) TMI 2002 - CESTAT ALLAHABADValuation - inclusion of reimbursable expenses paid by the service recipient to appellant in the form of wages to labourers supplied by the appellants in the assessable value - July, 2012 to March, 2014 - HELD THAT:- As per facts on record, appellant provided ‘Manpower Recruitment or Supply Agency Services’ and have paid service tax on the component excluding the wages paid to the labourers. It was the opinion of Revenue that wages paid to the labourers should have been included in the assessable value. Therefore, proceedings were initiated and culminated into passing of the impugned Order-in-Appeal wherein the learned Commissioner (Appeals) has upheld the Order-in-Original wherein the Original Authority has relied on the provisions of Rule 5 of the Service Tax Valuation Rules, 2006 to arrive at the conclusion that wages reimbursed by service recipient to the appellant were liable to be included in the assessable value. For the period involved in the present appeal is prior to 14 May, 2015 therefore by relying on the ruling of the Hon’ble Supreme Court of India in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT], it is held that since prior to 14 May, 2015 reimbursable expenses were not includible in the assessable value, impugned order is not sustainable. Appeal allowed - decided in favor of appellant.
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