2019 (1) TMI 1661

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..... t in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] that provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006 were not in accordance with the provisions of Section 67 of Finance Act, 1994 and therefore, the reimbursable expenses paid to the service provider are not includable in the ass .....

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..... nses incurred by service receiver can be included in the assessable value for assessment of service tax of services provided by service provider. In the instant case, service provider is Central Industrial Security Force who was providing security service to Airport Authority of India. On the emolaments paid to CISF, CISF was paying service tax. It appeared to revenue that certain other expenses i .....

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..... urther submitted that Commissioner (Appeals) Allahabad has relied on the said ruling by Hon ble Supreme Court and held that such expenses cannot be included in the assessable value, in Order-in-Appeal No.367/2018 dated 26.10.2018. 2. Learned A.R. for revenue has supported the impugned order. 3. Having considered the submissions made by both sides, we find that Hon bl .....

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