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2015 (12) TMI 160 - CESTAT AHMEDABADDemand of differential tax - Security deposit - inclusion of reimbursable expenses - Held that:- Decision in the case of Security Agencies Association (2013 (2) TMI 356 - KERALA HIGH COURT) as relied upon by the learned Authorised Representative for the Revenue is in the context of challenging the vires of Service tax under the category of Security service. There is some force in the submission of the Appellant that the Hon'ble Delhi High Court in the case of Intercontinental (2012 (12) TMI 150 - DELHI HIGH COURT) held that the reimbursable expenses would not be included in the taxable value as per the Valuation Rules. In our considered view, the Adjudicating authority should examine the demand of balance amount of tax alongwith interest and penalty in the light of the decisions placed by the Appellant and the learned Authorised Representative on behalf of the Revenue, in the interest of justice. - Appeal disposed of.
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