2018 (7) TMI 267 – CESTAT CHENNAI – TMI – Valuation – reimbursement of expenses – includibility – Whether the appellant, who is acting as a clearing and forwarding agent for the principal and is discharging service ta on the commission so received by them, is liable to include the reimbursable expenses in the value of the services and to pay further service tax in respect of the same?
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Held that:- the issue is no more res integra and stands settled by the Hon’ble Supreme Court in the case of UOI & Others Vs. M/s. 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 ex
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ommissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai, Nandanam, Chennai – 600 035. Accordingly, both the miscellaneous applications are allowed and the jurisdiction and address of the respondent is changed from CST, Chennai to The Commissioner of GST & Central Excise, Chennai South Commissionerate. 2. After hearing both sides, we find that the disputed issue in the present appeal is as to whether the appellant, who is acting as a clearing and forwarding agent for the principal and is discharging service ta on the commission so received by them, is liable to include the reimbursable expenses in the value of the services and to pay further service tax in respect of the same. 3. We find that
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