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2018 (6) TMI 1358 - AT - Service TaxLiability of service tax - reimbursable expenses collected from the customers were higher than the expenses actually incurred by them - maintenance of separate records for service tax as per rule 5 of STR - whether amounts collected in excess were also liable to be included in the taxable value? - Held that:- This issue is no more res integra and has been settled by the Apex Court in the case of UOI Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA], 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 - demand do not sustain - appeal allowed - decided in favor of appellant.
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