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2019 (10) TMI 689 - AT - Service TaxRefund of Service tax - inclusion of cost of goods and materials supplied in assessable value - Rule 5 (1) of Service Tax (Determination of Value) Rules, 2006 - HELD THAT:- On identical set of facts for the earlier period, this Tribunal in the case of M/S. COIMBATORE ANAMALLAIS AGENCIES PVT. LTD., COIMBATORE VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, COIMBATORE [2019 (1) TMI 437 - CESTAT CHENNAI] has allowed the appeal, holding that cost of material reimbursed by the manufacturer cannot be subjected to levy of service tax under the provisions of Section 67 of the Finance Act, 1994. In view of the fact that on the identical facts, for the previous period, appeal of the appellant has already been allowed by the Tribunal, we do not find any justifiable reason to accept the prayer of Revenue in support of confirmation of the adjudged demand, especially in view of the fact that the issue arising out of the present dispute is no more open for any debate. Appeal allowed - decided in favor of appellant.
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