2015 (10) TMI 2358

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..... ses actually incurred requires verification and it includes reimbursement of incentives paid to workers as well which cannot be held as expenses incurred in behalf of service recipient - Held That:- Legal position is clear that expenses actually incurred and reimbursed by service recipient are not to form part of assessable value of services - Fact of the matter needs to be seen whether receipts b .....

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..... e includable in the assessable value of the services so provided by them or not. The Commissioner by invoking the provisions of Rule 5(1) of Service Tax (Determination of Value) Rules of 2006 has held that all these reimbursement expenses are to be included in the value of the services and has accordingly confirmed the demand. 2.1 It is seen that the said Rule 5(1) stands struck down by the Hon .....

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..... eimbursement of the same. This aspect requires verification. He further submits that the issue of reimbursement of incentives paid to the workers is also involved and the same cannot be held to be expenses incurred on behalf of the service recipient. 4. We find from the impugned order that the detailed accounts given by the appellant do not stand discussed by the adjudicating authority. The leg .....

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