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TMI Blog2021 (10) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... rd so as to include reimbursable expenses also in the gross amount came to be introduced only w.e.f. 14th May, 2015. The issue stands decided by the judgment of the Hon ble Supreme Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] where it was held that only with effect from May 14, 2015, by virt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared to the department that these postal charges have been incurred during the course of providing output service of Banking and other Financial Services and hence such charges are includible in the gross value of taxable service. Show-cause notice was issued for the period from 01.12.2004 to 31.03.2009 demanding service tax on the postal charges and also proposing to impose penalties. After due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not to be included in the taxable value for ascertaining the taxable value. Similar view was taken by the Bangalore Bench in the case of M/s. Karnataka Vikas Gramin Bank reported in 2018 (8) TMI 1222 CESTAT BANGALORE. She prayed that the appeal may be allowed. 3. The learned Authorised Representative Shri Rajaraman appeared for the department. He supported the findings in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed by the Tribunal in the case of M/s. State Bank of India, M/s. Andhra Bank as well as in the case of M/s. Karnataka Vikas Gramin Bank cited (supra). The postal charges/courier charges which are reimbursable expenses are not to be included in the taxable value for determining the service tax liability and, therefore, the demand cannot sustain. 7. The impugned order is set aside. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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