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2022 (7) TMI 305 - AT - Service TaxValuation - inclusion of reimbursement claimed by the Appellant from the clients during the course of providing the services of Customs House Agent - Rule 5 of the Service Tax Rules, 1994 - HELD THAT:- The issue is no longer res integra inasmuch as the very Rule on the basis of which impugned demand has been raised has been held to be ultra vires the provisions of the Finance Act, 1994. The 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] 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. The impugned demand raised by the Ld. Commissioner cannot be sustained, except for the short payment of service tax which has already been deposited by the Appellant - Penalty set aside - appeal allowed.
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