2018 (5) TMI 1674

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..... ernational Consultants and Technocrafts Pvt. Ltd. [2018 (3) TMI 357 –Supreme Court of India], wherein held that the inclusion of such reimbursable expenditure was not justified and Rule 5 of the Service Tax Rules which was held to be un-constitutional and ultra virues of the provisions of Section 66 and 67 of the Finance Act, 1994 - Decided against Revenue. - Service Tax Appeal No.55951/2014 (DB) .....

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..... received by the appellant. But both the authorities below took the view that there is no justification for including such reimbursable expenses and demanded service tax, which were set aside. The Revenue has filed the present appeal. 2. In this connection, we have heard Shri A.K.Singh, ld. DR for the Revenue as well as Ms. Priyanka Goel, Advocate for the respondent. 3. After hearing both th .....

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