2018 (2) TMI 144

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....nt Ms. Minchu Mariam Punnoose, Advocate - For the Respondent ORDER Per: Bench This appeal is filed by Revenue against the order passed by Commissioner (Appeals) who set aside the demand, interest and penalties imposed. 2. On behalf of the department, Ld. Commissioner Ms. Hemavathy submitted that respondents are engaged in Banking and Other Financial Services and for the purpose of d....

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.... 3. Against this Ld. Counsel Ms. Minchu Mariam Punnoose appearing for respondent submitted that the issue whether reimbursable expenses are includible in the total value of taxable service is settled by the decision rendered in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs UOI - 2013 (29) STR 9 (SC) as well as decision of Madras High Court in CST Chennai Vs Sangamitra Service....