2023 (12) TMI 239 - SCH - GST

Valuation - reimbursement of expenses - includibility - Rule 5 of the Service Tax (Determination of Value) Rules, 2006 - HELD THAT - The issues which arise in these appeals are covered by the judgment of this Court in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. 2018 (3) TMI 357 - SUPREME COURT where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. The Civil Appeals are dismissed.

Summary

Title: Supreme Court Judgment 2023 (12) TMI 239 - SC Order

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

Parties: Petitioner(s) represented by Mr. N. Venkatraman, A.S.G. and others; Respondent(s) represented by Mr. Tarun Gulati, Sr. Adv. and others

Decision: Delay condoned. Appeals dismissed as issues are covered by a previous judgment. Pending application(s) disposed of.