TMI Blog2023 (8) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 (3) TMI 357 - SUPREME COURT ] stating that the reimbursable expenses could be included in the gross taxable value post 2015. There are no merit in the impugned orders. Consequently, the same are set aside and the appeals are allowed - DR. D. M. MISRA, MEMBER (JUDICIAL) AND MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL) Present for the Appellant: Sh. Pradyumna G. H., Advocate Present for the Respondent: Sh. K.A. Jathin, Authorized Representative ORDER These two appeals have been filed against Order-in-Appeal Nos. 71/2010 dt. 17.02.2010 and 72/2010 dt. 17.02.2010 respectively, passed by the Commissioner of Central Excise Service Tax (Appeals-II), Bangalore. 2. Briefly stated facts of the case are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both the sides and perused the records. 6. We find that the issue of includability of reimbursable expenses namely P T charges is no more res-integra as the Hon ble Apex Court has examined the same issue in the case of M/s Inter-continental Consultant Technocrats Pvt Ltd (supra) stating that the reimbursable expenses could be included in the gross taxable value post 2015. This is observed as under: 21 . Undoubtedly, Rule 5 of the Rules, 2006 brings within its sweep the expenses which are incurred while rendering the service and are reimbursed, that is, for which the service receiver has made the payments to the assessees. As per these Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able services. As a fortiori, any other amount which is calculated not for providing such taxable service cannot a part of that valuation as that amount is not calculated for providing such taxable service‟. That according to us is the plain meaning which is to be attached to Section 67 (unamended, i.e., prior to May 1, 2006) or after its amendment, with effect from, May 1, 2006. Once this interpretation is to be given to Section 67, it hardly needs to be emphasised that Rule 5 of the Rules went much beyond the mandate of Section 67. We, therefore, find that High Court was right in interpreting Sections 66 and 67 to say that in the valuation of taxable service, the value of taxable service shall be the gross amount charged by the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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