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2024 (2) TMI 1133 - AT - Service TaxValuation of service - consulting engineering service - non-inclusion of value of expenses incurred by them for accommodation, travelling and foods expenses which were incurred on the visiting engineers of the service provider - HELD THAT:- The matter is no longer res-integra as Hon’ble Delhi High Court in the case of INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. VERSUS UOI. & ANR. [2012 (12) TMI 150 - DELHI HIGH COURT] where it was held that What is brought to charge under the relevant Sections is only the consideration for the taxable service. By including the expenditure and costs, Rule 5(1) goes far beyond the charging provisions and cannot be upheld. The above order of Hon’ble Delhi High Court has also been endorsed by 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 value of free supplies of diesel and explosives would not warrant inclusion while arriving at the gross amount charged on its service tax is to be paid. The impugned order-in-appeal is not sustainable and therefore set aside - appeal allowed.
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