2015 (12) TMI 883

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..... lity has been confirmed is a consideration for the services rendered. On perusal of the order, we find that there is no dispute as to the fact that the amounts on which service tax liability is confirmed are reimbursable expenses incurred for traveling, lodging and boarding and hotel charges. Both the lower authorities have invoked the provisions of Rule 5(1) of the Service Tax (Determination of V .....

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..... n This appeal is directed against Order-in-Appeal No. P-III/VM/236/09/dated 05.11.2009. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the service tax liability on an mounts which were reimbursed as Traveling expenses, Lodging and Boarding expenses incurred by the appellant s employees while undertaking .....

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..... rvice Tax (Determination of Value) Rule, 2006. We find that the very same provision has been struck down by the Hon ble High Court of Delhi in the case of Inercontinental Consultants Technocrats Pvt. Ltd. Vs. Union of India 2013 (29) STR 9 (Del.). Since, the provisions of Rule 5(1) of the Service Tax (Determination of Value) Rule, 2006 has been struck down, we find no merits in the arguments rai .....

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