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2017 (5) TMI 1464 - AT - Service TaxValuation - whether reimbursable out-of-pocket expenses has to be included in the gross value of taxable services? - Held that: - in the case of Intercontinental Consultants & Technocrats [2012 (12) TMI 150 - DELHI HIGH COURT], the Hon’ble High Court of Delhi has held in favor of the assessee thereby observing that the same need not be included in the gross value of taxable services - the appellants are not liable to pay service tax on the reimbursable out-of-pocket expenses - appeal allowed - decided in favor of appellant.
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