2015 (12) TMI 435 - AT - Service Tax

Valuation - Inclusion of reimbursable expenses - Held that - This point is settled by the judgments of Hon ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt.Ltd. (2012 (12) TMI 150 - DELHI HIGH COURT) and Hon ble High Court of Madras in the case of Sangamitra Services Agency (2013 (7) TMI 862 - MADRAS HIGH COURT), which holds the issue in favour of the assessee. Accordingly, respectfully following these judgments, we set aside the impugned order - Decided in favour of assessee.

Summary

The appellate tribunal in Ahmedabad allowed an appeal for out-of-turn hearing based on judgments from the High Courts of Delhi and Madras regarding the inclusion of reimbursable expenses in Service Tax liability. The tribunal ruled in favor of the assessee, setting aside the impugned order and allowing the appeal.