TMI Blog2023 (3) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... itself it is clear that the demand is made for the non-inclusion of reimbursable expenses in the taxable value for discharge of service tax liability. The issue is settled in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] . Following the same, it is held that the demand cannot sustain and requires to be se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued proposing to demand service tax on the reimbursable amounts received by them along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. Aggrieved by such order, the appellants filed appeal before the Commissioner (Appeals) who by order impugned herein upheld the demand. Hence this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des. 5. The issue is as to whether service tax can be demanded on reimbursable expenses. From the show cause itself it is clear that the demand is made for the non-inclusion of reimbursable expenses in the taxable value for discharge of service tax liability. The issue is settled in the case of UOI Vs Intercontinental Consultants and Technocrats (supra). Following the same, we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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