TMI Blog2018 (6) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... customers/account holders? - Held that:- The claim of the assesses that the amount sought to be included in value is P& T Charges, is not disputed by the Lower Authorities nor is it disputed that such postal charges were recovered from their customer/account holders on actual basis - The claim of the assessee being these amounts are reimbursable expenses, cannot be included in the value of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (H-II) S. Tax dated 20.05.2009 while appeal No. ST/756/2009 is filed by the appellant bank against Order-in- Appeal No. 33/2009 (H-II) S.Tax dated 26.06.2009. 3. Heard both sides and perused the records. 4. On perusal of records, it transpires that the issue that falls for consideration in both the appeals is, whether or not, the assesses are liable to pay service tax on Postal and Telegra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee being these amounts are reimbursable expenses, cannot be included in the value of the consideration for rendering of the services has been upheld by the Apex Court in the case of Union of India and ANR. Vs. M/s Intercontinental Consultants and Technocrats Pvt. Ltd., [2018 (3) TMI 357 - Supreme Court of India]. 6. Since the issue involved in this case is settled hands of the Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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