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2018 (7) TMI 1535 - AT - Service TaxValuation - inclusion of reimbursement made by the principal to the C&F Agent on account of various expenses - Held that:- The decision of Hon”ble Supreme Court in the case of UOI Vs. Intercontinental Consultants [2018 (3) TMI 357 - SUPREME COURT OF INDIA] is applicable to the facts of present case, where it was held that High Court was right in interpreting Sections 66 and 67 to say that in the valuation of taxable service, the value of tax service shall be the gross amount charged by the service provider “for such service” and the valuation of tax service cannot be anything more or less than the consideration paid as quid pro qua for rendering such a service. The reimbursement made by the principal to the C&F Agent on account of various expenses do not form part of amount chargeable to Service Tax - appeal dismissed - decided against Revenue.
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