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TMI Blog2019 (2) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 (3) TMI 357 - SUPREME COURT OF INDIA] has upheld the decision of the Hon’ble Delhi High Court which struck down as ultra vires Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006. This rule provides for treating any expenditure/costs incurred by service provider in the course of providing the taxable service, to be treated as consideration. The levy of Service Tax on expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces and collected the cheques/demand drafts issued in the name of the manufacturer and other related functions. There is no dispute regarding payment of Service Tax on the Agency Commission received by the appellant but in addition the appellant also received certain reimbursable expenses from the principals. It is claimed that such actual expenses were reimbursed by the Principal along with servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de their letter dated 27/07/2018, that the appeal may be disposed off on the basis of the written submissions and the grounds in appeal. 4. The Revenue is represented by the Ld. DR H. S. Abedin, A. C. (A. R.). 5. After hearing the Ld. DR and perusing the appeal record, we note that the dispute pertains only to the amounts received by the appellant by way of reimbursement from their principal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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