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2018 (9) TMI 1593 - AT - Service TaxValuation - inclusion of reimbursable charges such as CFS charges, steamer agent charges, transport expenses etc. in the taxable value for the purpose of payment of service tax - Held that:- When department alleges specifically that the amount collected is reimbursable expenses, then at no stretch of imagination can the amount collected by appellant be considered as consideration for the service - On the issue whether the reimbursable expenses are to be included in the taxable value for discharging the service tax, the decision of Hon’ble Apex Court in the case of Intercontinental Consultants & Technocrats [2018 (3) TMI 357 - SUPREME COURT OF INDIA] would squarely apply, 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 - appeal allowed - decided in favor of appellant.
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