2014 (4) TMI 1169

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..... 797 - CESTAT AHMEDABAD] relying upon the judgment of Hon’ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT], where it was held that subordinate rule cannot extend the valuation scope of a service to be determined under Sec. 67 of the FA, 1944 - demand set aside - appeal allowed - decided in favor of assessee. - ST/13 .....

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..... nd of service tax, interest thereof and the penalty has been imposed on the appellant on the ground that the appellant has not discharged service tax liability on the amounts received by them for reimbursement of the expenses incurred while rendering the services of CHA. We find that ld. Counsel was correct while bringing to our notice that identical issue was decided by this Bench vide final orde .....

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