TMI Blog2018 (9) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... imbursable expenses, then at no stretch of imagination can the amount collected by appellant be considered as consideration for the service - On the issue whether the reimbursable expenses are to be included in the taxable value for discharging the service tax, the decision of Hon’ble Apex Court in the case of Intercontinental Consultants & Technocrats [2018 (3) TMI 357 - SUPREME COURT OF INDIA] w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f expenses such as CFS charges, steamer agent charges, transport expenses etc. It was noticed that they had not included the reimbursable charges in the taxable value for the purpose of payment of service tax. Department was of the view that these are to be included in the total value of taxable services for which show cause notice dated 29.7.2010 was issued on said charges for the period April 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case. 4. Heard both sides. 5. The ld. counsel has submitted that the demand is raised for not including the reimbursable expenses in the taxable value and that the decision of the Hon ble Apex Court would squarely apply. This is countered by the ld. AR contending that the charges are not reimbursable expenses and that the appellant has not been able to establish that these are reimb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no stretch of imagination can the amount collected by appellant be considered as consideration for the service. On the issue whether the reimbursable expenses are to be included in the taxable value for discharging the service tax, the decision of Hon ble Apex Court in the case of Intercontinental Consultants Technocrats (supra) would squarely apply. Following the same, we are of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
