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2019 (2) TMI 494 - AT - Service TaxValuation - includibility of certain amount claimed to be reimbursable expenses - non-discharge of service tax under GTA Service - Held that:- The issue regarding taxability of reimbursed expenditure has been set at rest by the Hon’ble Supreme Court, in the case of Union of India Vs. Intercontinental Consultants and Technocrafts Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA], where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax - demand set aside. GTA Services - Held that:- We are unable to perceive any discussion on the contentions of the assessee as to providing service to SEZ or that appellant did or did not furnish any documents; nor that the appellant’s contentions are correct or incorrect, we are therefore constrained to remand this issue back to the file of the adjudicating authority to pass a denovo adjudication order, after offering reasonable opportunity to the appellants and after considering all such supporting documents placed/to be placed by the assessee - matter on remand. Appeal allowed in part and part matter on remand.
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