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TMI Blog2019 (1) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... cy Service - Held that:- Hon’ble Delhi High Court in the case of M/s Intercontinental Consultants & Technocrats Pvt. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT] has held Rule 5 (1) of the Rules as running counter and repugnant to Section 66 & 67 of the Act and to that extent the same has been held as ultra-vires. The Hon’ble High Court observed that it purports to tax not what is due from the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per: Archana Wadhwa The short issue involved in the present appeal is as to whether the appellant, who is service provider under the category of 'Manpower Recruitment and Supply Agency Service', is required to pay service tax on the reimbursement received from the customers on account of E.S.I./P.F./W.C.P. The Revenue by entertaining a view that such reimbursable expenses are liable to be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 (29) S.T.R. 9 (Del.). The said decision of the Hon'ble High Court stands followed by the Tribunal in number of decisions laying down that the reimbursable expenses cannot form part of assessable value of the service. 3. However, it is seen that even though specific reliance stand placed by the appellant on the said decision of the Hon'ble Delhi High Court, Commissioner (Appeals) has not taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to that extent the same has been held as ultra-vires. The Hon'ble High Court observed that it purports to tax not what is due from the service provider under the charging Section, but seeks to extract something more from him by including in the valuation of the taxable service the other expenditure and costs which are incurred by the service provider "in the course of providing taxable service". ..... X X X X Extracts X X X X X X X X Extracts X X X X
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