TMI Blog2018 (5) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the respondent. ORDER Per V. Padmanabhan: The present appeal is filed by Revenue against the Order-in-Appeal No. IND/CEX/000/APP/251/2014 dated 25.09.2014. The respondent is engaged in providing "Cargo Handling Services". The dispute covers the period 1.10.2006 to 31.03.2008, during which the Revenue noticed that the appellant has not included certain expenses, which were reimbursed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rafts Pvt. Ltd. - 2018 (3) TMI 357 -Supreme Court of India. The Hon'ble Supreme Court in the above case has upheld the decision of the Hon'ble Delhi High Court holding 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. 4. B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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