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2019 (3) TMI 1218 - HC - Central ExciseValuation - inclusion of reimbursement charges in assessable value - provision of service tax is for a consideration in money - Section 67(1)(i) of the Finance Act - Held that:- Hon'ble Supreme Court in the case of Intercontinental Consultants & Technocrats (P) Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA], 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 taxable 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 appeal filed by the Revenue is dismissed - the substantial question of law is answered against the Revenue.
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