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2015 (10) TMI 2358 - CESTAT BANGALORE

2015 (10) TMI 2358 - CESTAT BANGALORE - TMI - Valuation - Reimbursement Expenses - Whether reimbursement of actual expenses undertaken by service provider are required to be includable in assessable value of services so provided by them or not? - Revenue contends that fact of expenses 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 c .....

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. RAJENDRAN ADV For the Respondent : Mr. N. Jagadish, Superintendent (AR) ORDER Per : ARCHANA WADHWA Both the appeals are being disposed of by a common order as the issue involved is identical and both of them arise out of the same impugned order. 2. After hearing both the sides, we find that the short issue involved in the present appeals is as to whether the reimbursement of actual expenses undertaken by the service provider are required to be includable in the assessable value of the services .....

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11.2012. In fact there are subsequent decisions laying down that such reimbursable expenses are not required to be included in the assessable value of the service. Reference can be made to the Tribunals decision in the case of Link Intime India Pvt. Ltd. vs. CCE: 2015 (38) S.T.R. 705 (Tri.-Mum.) as also to another decision in the case of Madhu Enterprises vs. CCE decided on 1.5.2015 wherein the entire case law on the subject stands decided. 3. Learned DR appearing for the Revenue, however, subm .....

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