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2019 (6) TMI 1324 - AT - Service TaxValuation - clearing and forwarding Agency’s services - inclusion of certain reimbursement expenses such as freight, stationary, printing charges, telephone charges, asset hire, courier, insurance and other taxes while providing C & F agency service - deduction of amounts as ‘reimbursement expenses’ from computation of gross amount charged under Section 67 of Finance Act - SCN dated 22/23/10/2007 - HELD THAT:- The issue is regarding non-includeability of ‘reimbursement expenses’ for computation of service tax under Section 67 of the Finance Act. This issue is squarely covered in favour of the appellant by the Supreme Court Judgment in case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] 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 Appeal allowed - decided in favor of appellant.
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