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2020 (3) TMI 1183 - AT - Service TaxValuation - bank collects charges for dishonouring of the cheques, which are recovered by the appellant from their clients - inclusion of such reimbursable charges in assessable value or not - Rule 5(1) of Service Tax [Determination of Value] Rules, 2006 - period involved is From Sept.’04 to Jun.’09 - HELD THAT:- There is dispute with the amount collected by the appellant from their clients is equal to the amount that the appellant pays to the bank due to dishonouring of cheques. Therefore, we are satisfied that the said expenses are reimbursable expenses. By applying the rule of Hon’ble Supreme Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] it is held that the demand against the appellant is not sustainable. Appeal allowed - decided in favor of appellant.
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