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2017 (7) TMI 450 - CESTAT MUMBAI

2017 (7) TMI 450 - CESTAT MUMBAI - TMI - Valuation - Reimbursement expenses - reimbursements received from the service-recipient - includibility - business, auxiliary services - repair and maintenance service - Held that: - In every service which is provided to the service recipient the contribution of the manpower always exist. Without the manpower no service can be provided. Therefore, the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the sam .....

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uring 2005-06 and 2006-07 as reimbursement charges for the 'business, auxiliary services' and 'repair and maintenance service' provided to related party i.e. Pidilite Industries Ltd. on which they failed to discharge service tax of ₹ 1,85,146/-. Hence, a show cause notice dated 15/04/2011 was issued, which was culminated into order-in-original dated 15/03/2013 whereby the demand proposed in the show cause notice was confirmed. Being aggrieved by the order-in-original the ap .....

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reimbursed by M/s Pidilite Industries Ltd. and therefore, the same cannot be charged to service tax. He relies upon the following judgments. i) Tetra Pak India Pvt Ltd. v. Commissioner of Central Excise, Pune -III - 2015 (39) STR 995 (Tri-Mumbai); ii) Commissioner of Central Excise v. Machado & Sons Agents & Stevedors Pvt. Ltd - 2016 (44) STR 459 (Tri.-Mumbai). He submits that, the Hon'ble Delhi High Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. v. Unio .....

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M/s Pidilite Industries Ltd. Therefore, these are not reimbursable expenses borne by the appellant on behalf of Pidilite Industries Ltd., but it is part and parcel of the gross-value of the services provided to M/s. Pidilite Industries Ltd. Therefore the same is chargeable to service tax being part and parcel of gross-value of the overall services provided by the appellant. 4. We have carefully considered the submissions made by both the sides and perused the records. 5. We find that the appell .....

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