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2018 (5) TMI 1674 - AT - Service TaxValuation - Cargo Handling Services - non inclusion of reimbursable expenses - demand differential service tax - Held that:- The issue regarding the inclusion of re-imbursable expenses into the value of consideration for payment of service tax was the subject matter in the case of Union of India Vs. M/s.International Consultants and Technocrafts Pvt. Ltd. [2018 (3) TMI 357 –Supreme Court of India], wherein held that the inclusion of such reimbursable expenditure was not justified and Rule 5 of the Service Tax Rules which was held to be un-constitutional and ultra virues of the provisions of Section 66 and 67 of the Finance Act, 1994 - Decided against Revenue.
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