TMI Blog2018 (8) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA] wherein it was held by the Apex Court that under Section 67 of the Finance Act 1994 amount which is not calculated for providing taxable service cannot be part of the valuation of service tax and hence Rule 5 of Service Tax Rules 2006 insofar as it provided for inclusion of reimbursable ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by principal certain expenses which were incurred by them on behalf of the principal. The Department contended that these are includible for the purposes of calculation of service tax. The Department issued four show-cause notices covering the period September 1999 to March 2006 for a total amount of ₹ 54,51,935/- (Rupees Fifty Four Lakhs Fifty One Thousand Nine Hundred and Thirty Five o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erify the amounts actually reimbursed and therefore the present order was contrary to his own order earlier; the order demanding service tax on the respondents was preferred and tenable. The Departmental representative has reiterated the findings in the Order-in-Original and grounds of appeal. 3. The learned counsel for the respondents submitted that the issue is no longer res integra and stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings. 4. Heard both the sides and perused the records. We find that the appellant s case is squarely covered by the judgment of the Hon ble Supreme Court cited supra also following the findings of this very Bench in the case cited supra, we find that the expenses borne by the respondents in the course of rendering of the service and later reimbursed by their principals are not includible for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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