2018 (6) TMI 381 – CESTAT CHENNAI – TMI – Valuation – inclusion of reimbursable expenses in assessable value – Held that:- The issue stands settled by the judgment of the Hon'ble Supreme Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 – SUPREME COURT OF INDIA], where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax – demand cannot sustain – appeal dismissed – decided against Revenue. – ST/41149/2014-DB, ST/41202/2013-DB, ST/42002/2015-DB, ST/248/2010-DB – Final Order No. 40801-40804/2018 – Dated:- 15-3-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant Shri Akhil Suresh, Advocate for the 1st Respondent Smt. L. Maithili, Advocate for the 2nd to 4th Respondents ORDER The
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e findings in the impugned order. 4. Heard both sides. 5. The only issue that arises for consideration is whether the reimbursable expenses are includible in the total taxable value of services. The issue stands settled by the judgment of the Honble Supreme Court in the decision cited supra. The relevant portion is reproduced as under:- 29) In the present case, the aforesaid view gets strengthened from the manner in which the Legislature itself acted. Realising that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance Act , 2015 with effect from May 14,2015, whereby Clause (a) which deals with consideration is suitably amended to include reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service. Thus, only with effect from May 14,2015, by virtue of provisions of Section 67 itself, such reimbur
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a judgment of a court of law. There is a technique required to draft a legislation as well as to understand a legislation. Former technique is known as legislative drafting and latter one is to statutes . Vis-vis ordinary prose, a legislation differs in its provenance, layout and features as also in the implication as to its meaning that arise by presumptions as to the intent of the maker thereof. 28. Of the various rules guiding how a legislation has to be interpreted, one established rule is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. The idea behind the rule is that a current law should govern current activities. Law passed today cannot apply to the events of the past. If we do something today, we do it keeping in view the law of today and in force and not tomorrow s backward adjustment of it. Our belief in the nature of the law is founded on the bedrock that every human being is entitled to arrange his af
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