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2022 (6) TMI 44 - CESTAT NEW DELHINon-payment of service tax - reimbursement of expenses like conveyance, travelling and mobile expenses - chartered accountant services - HELD THAT:- The issue, in respect of reimbursable expenses has been considered and decided by the Supreme Court in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] where it was found that High Court was right in interpreting Section 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. Thus, service tax could not have been levied on the reimbursed expenses - the Commissioner (Appeals), therefore, was not justified in holding that the reimbursable expenses would be subjected to service tax. Appeal allowed - decided in favor of appellant.
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