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2022 (4) TMI 565 - AT - Service TaxLevy of Service Tax - reimbursement of electricity charges received from the service recipient M/s Gujarat Gas Company Ltd. - appellant is acting as pure agent - HELD THAT:- An identical issue involving under the identical contract has been decided by this Tribunal in the case of PRAGATI CNG, SHREE UMIYA ENTERPRISE VERSUS C.C.E. & S.T. -SURAT-I [2021 (11) TMI 660 - CESTAT AHMEDABAD] by relying the decision of Tribunal in the case of VV BROTHERS VERSUS C.C.E. & S.T. - SURAT-I [2020 (1) TMI 986 - CESTAT AHMEDABAD] where it was held that the electricity charges which is reimbursed on actual basis in terms of the contract is not includible in the gross value of service provided by the appellant to Gujarat Gas Company Limited. Thus, the issue involved herein has been settled inasmuch as the electricity charges reimbursed to the service provider by the service recipient not includible in gross value of service. Following the ratio of the above judgment, the demand is not sustainable - appeal allowed - decided in favor of appellant.
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