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2023 (6) TMI 148 - AT - Service TaxValuation of services - Business Auxiliary Service - cost of raw material and other reimbursable charges are not includable in the taxable value - Rule 5 (1) of Service Tax Valuation Rules - time limitation - HELD THAT:- As the issue involved in this matter has been settled by the decision of the Hon’ble Apex 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] wherein it has been held that reimbursable expenses are not to be included in valuation of taxable service therefore, the reimbursable expenses cannot be includble in the assessable value of taxable service provided by the Appellant. Further the amount retained by the brand owner is also not includble in taxable value of service as per CBEC Circular dated 30th October 2009. Therefore, the impugned order is set aside and Appeal is allowed. Time Limitation - HELD THAT:- As the impugned period is 2015-17, wherein the Show Cause Notice has been issued to the Appellant on 20th October 2020, which is highly time barred as earlier. As earlier show Cause Notice of the same issue had been issued to the appellant on 16/09/2014. Therefore, the Show Cause Notice is barred by limitation. Accordingly, Appeal succeeds on limitation. Appeal allowed.
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