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M/s. Expera India Pvt. Ltd. and others Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-II

2015 (10) TMI 2358 - CESTAT BANGALORE

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 i .....

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ursed by service recipient are not to form part of assessable value of services - Fact of the matter needs to be seen whether receipts by appellants were on account of reimbursement of actual expenses or not - Matter remanded back. - Appeal(s) Involv .....

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gadish, 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 th .....

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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 .....

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s 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. .....

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whether the expenses actually stand incurred by the appellant and the receipts were on account of reimbursement of the same. This aspect requires verification. He further submits that the issue of reimbursement of incentives paid to the workers is a .....

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