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2019 (4) TMI 1692 - CESTAT HYDERABADValuation - inclusion of reimbursable expenses received by the service provider in assessable value - Rule 5(1) of Service Tax (determination of value) Rules, 2006 - HELD THAT:- The rule itself has been struck down by the Hon’ble Apex Court as ultra vires in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT OF INDIA] and the issue is now finally settled that service tax can only be charged on the amount received for the services and not on the reimbursable expenses - the impugned order which is based on such demand is not sustainable and is liable to be set aside - the demand of interest and penalties also do not survive. Appeal allowed - decided in favor of appellant.
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