2015 (6) TMI 958

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..... dence and they only claim the actual amount which has been paid by them to this service provider and also pay service tax to the service provider - Held that:- Impugned order as well as the Adjudicating Authority's order seeks to rely upon Rule 5(i) of the Service Tax (Determination of Value) Rules, 2006 to include this amount as a taxable amount as a consideration for the services under the provi .....

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..... an, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri Venkatesh Iyer, Adv. For the Respondent : Shri B Kumar Iyer, Supdt. (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. IPL/202 NSK/2008 dated 15.10.2008. 2. Heard both sides and perused the record. 3. On perusal of the record, we find that the issue involved in this case is regarding the .....

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..... ules, 2006 to include this amount as a taxable amount as a consideration for the services under the provisions of Section 67 of the Finance Act, 1994. This very identical issue of discharge of service tax liability of the reimbursement of the actual expenses was considered by the Hon'ble High Court of Delhi in Intercontinental Consultants & Technocrats P. Ltd. 2013 (29) STR 9 (Del) wherein the .....

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