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2008 (9) TMI 84 - HC - Service TaxConstitutional validity of Rule 5 of the Service Tax (Determination of Value) Rules, 2006 to the extent it includes re-imbursement of expenses in the value of taxable services - assessee contend that reimbursable expenses like air travel, hotel stay, room rent, boarding etc. not form part of service rendered as Consulting Engineer – case is adjourned - in the meanwhile, proceedings pursuant to SCN may continue, however, no coercive steps be taken till an adjudication order is passed.
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