2018 (2) TMI 144

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..... ices Agency [2012 (12) TMI 150 - DELHI HIGH COURT], where it was held that the reimbursable expenses not includible in the assessable value - impugned order does not call for any interference - appeal dismissed - decided against appellant-Revenue. - ST/176/2010 - 42430/2017 - Dated:- 26-10-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Smt .....

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..... s) set aside the demand, interest and penalties observing that reimbursable expenses are not includible in the total value of taxable services. Hence this appeal. Ld. A.R argued that such expenses were incurred by the respondent for conveyance charges, courier charges etc. while rendering the services. Therefore it ought to have been included in the total value of taxable services. She pleaded tha .....

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..... rges, courier charges etc., are incurred by the respondent for rendering the services and therefore had to be included in the total value of taxable services. However the issue has been decided by the Hon'ble High Court of Delhi in the case of Intercontinental Consultants Technocrats Pvt. Ltd Vs UOI as well as CST Chennai Vs Sangamitra Services Agency as cited supra. Further this Tribuna .....

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