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C.C.E., Indore Versus M/s. Mahendra Kr. Jain

2017 (9) TMI 624 - CESTAT NEW DELHI

Valuation - inclusion of reimbursable expenses in the assessable value - Rule 5(1) of the service tax (Determination of Value) Rules, 2006 - Held that: - since the period of dispute is prior to April 2006, the provisions of Rule 5(1) of the service t .....

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6 - In absence of any statutory provisions, authorizing levy and collecting of tax on the reimbursable expenses, the service tax demand cannot be fastened against the service provider - appeal dismissed - decided against Revenue. - ST/973/2010-CU[DB] .....

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nty Brief facts of the case are that the appellant is registered with the service tax Department for providing Cargo Handling Service. During the course of verification of the records / documents at the premises of the appellant, the officers of serv .....

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ion amount from the principal towards rendering the taxable service, the appellant has also received reimbursement of various expenses incurred by it for and on behalf of its principal. On the basis of the said observations made by the audit officers .....

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and 78 of the Finance Act, 1994 were imposed on the appellant. On appeal, the ld. Commissioner (Appeals) vide the impugned order has set aside the adjudication order and allowed the appeal in favour of the respondent herein. Feeling aggrieved with th .....

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period of dispute is prior to April 2006, the provisions of Rule 5(1) of the service tax (Determination of Value) Rules, 2006 will not be applicable for inclusion of reimbursable expenses in the assessable value for the purpose of payment of service .....

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e decision of this Tribunal in the case of Rajshree Enterprises V. CCE, Jaipur Final Order No.52580/2017 dated 22.03.2017. 4. Heard both sides and perused the records. 5. On perusal of the impugned order, we find that the ld. Commissioner (Appeals) h .....

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