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2019 (12) TMI 890 - HC - Service TaxValuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour provided by the appellant to his clients - whether included in the gross amount or not - Rule 5 of the Service Tax (Determination of Value) Rules, 2006 - Section 67 of the Finance Act, 1994 - Non-speaking order - principles of natural justice - HELD THAT:- The controversy involved in the present case duly stands answered by the decision of the Hon’ble Apex Court in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] and the judgment of the Division Bench of Kerala High Court in SECURITY AGENCIES ASSOCIATION, M/S. RELIANCE SECURITY AGENCY VERSUS UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, THE CHIEF COMMISSIONER OF CENTRAL EXCISE, ERNAKULAM AND THE ASST. COMMISSIONER OF CENTRAL EXCISE, PALAKKAD [2019 (2) TMI 774 - KERALA HIGH COURT], relied upon by learned counsel for the respondent, fails to advance the case of the respondent. The Kerala High Court was dealing with a situation prior to amendment of Section 67 of the Act effected on 01.05.2006, whereas, in the present case we are considering the case of the appellant after the amendment - Hence, the service provider (appellant) was liable to be charged service tax qua service rendered by him and the valuation of taxable service could not be anything more or less than the consideration paid for rendering such a service. Appeal allowed.
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