9911796707
TMI Blog2024 (11) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... incurred by CISF/appellant, were reimbursed by M/s. NRL. These details show that the amounts paid to the appellant were not in the nature of any consideration towards any of the said services provided by them. The issue is squarely covered by the decision of the Hyderabad Bench of the CESTAT in their own case [ 2024 (5) TMI 565 - CESTAT HYDERABAD] wherein as held that reimbursement expenses are not to be added to the gross value for arriving at the Service Tax payable. Extended period of limitation - Also see considerable force in the argument of the Appellant that the confirmed demand for the extended period is hit by time bar. The Appellant is a reputed Government of India Undertaking, working under the Ministry of Home Affairs. They cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e all reimbursements, the same cannot be part of the consideration, as has been held in the case of Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (10) G.S.T.L. 401 (S.C.)]. It is also submitted that this judgement of the Hon ble Apex Court has been consistently followed by various co-ordinate Benches of the Tribunal. He relies upon the Final Order No. A/30295/2024 dated 10.05.2024 in Service Tax Appeal No. 26170 of 2013 [2024 (5) TMI 565 CESTAT, Hyderabad] passed in their own case by the Hyderabad Bench, wherein it has been held that the considerations received on account of reimbursable expenditure are not exigible to Service Tax. 4.2. On this ground, the appellant prays that the appeal may be allowed on me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , were reimbursed by M/s. NRL. 7.1. These details show that the amounts paid to the appellant were not in the nature of any consideration towards any of the said services provided by them. 8. The issue is squarely covered by the decision of the Hyderabad Bench of the CESTAT in their own case as reported in 2024 (5) TMI 565 CESTAT, Hyderabad, wherein it has been observed as under: - 13. It can be observed from the above decisions that in the case of other units of the same Appellant, identical issues were raised by the Appellant and in all these cases it has been held that the reimbursement expenses are not to be added to the gross value for arriving at the Service Tax payable. The Rule 5 of the Service Tax (Determination of Value) Rules has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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