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<h1>Supreme Court dismissed the civil appeal and condoned the delay. (2009 (3) TMI 859 - SC)</h1> <h3>CCE. & C. RAJKOT Versus M/s. RELIANCE INDUSTRIES LTD.</h3> Supreme Court dismissed the civil appeal and condoned the delay. (2009 (3) TMI 859 - SC) - CCE. & C. RAJKOT Versus M/s. RELIANCE INDUSTRIES LTD. - [2012] ... Reimbursement of expenses – Valuation under Service Tax – Section 67 – inclusion in gross value – held that:- appeal dismissed – earlier tribunal in Reliance Industries Limited Versus C.C.E., Rajkot [2008 (6) TMI 78 - CESTAT AHMEDABAD] has held that the expenses incurred on account of reimbursable expenses shall not form part of the value of the taxable services. – Against revenue. Supreme Court dismissed the civil appeal and condoned the delay. (2009 (3) TMI 859 - SC)