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2019 (5) TMI 259 - AT - Service TaxValuation - inclusion of reimbursable expenses in assessable value - Rule 5(1) of the Service Tax (Determination of Value) Rules - HELD THAT:- This issue is no more res integra and has been settled by the Apex Court in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT OF INDIA] where it was held that The plain meaning which is to be attached to Section 67 (unamended, i.e., prior to May 01, 2006) or after its amendment, with effect from, May 01, 2006. Once this interpretation is to be given to Section 67, it hardly needs to be emphasised that Rule 5 of the Rules went much beyond the mandate of Section 67. Appeal allowed - decided in favor of appellant.
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