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2018 (9) TMI 180 - AT - Service TaxValuation - inclusion of certain amounts recovered by them from the service recipients - reimbursements or not? - Held that:- Admitted the period in dispute is prior to the introduction of the Service Tax Valuation Rules. However, as per Section 67, the Service Tax is liable to be paid on gross amount charged for providing these services. None of these expenditures are a liability of service recipient. All of them are essential ingredients necessary to provide the service. Thus, the same cannot be termed as ‘reimbursements’. The impugned order is upheld on merits. However, benefit of limitation is extended to the appellant. The penalties are also set aside - appeal allowed in part.
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