2019 (1) TMI 715

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....r Appellant Shri Shiv Pratap Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The short issue involved in the present appeal is as to whether the appellant, who is service provider under the category of 'Manpower Recruitment and Supply Agency Service', is required to pay service tax on the reimbursement received from the customers on account of E.S.I./P.F./W.C.....

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.... Intercontinental Consultants & Technocrats Pvt. Ltd. V/s Union of India reported as 2013 (29) S.T.R. 9 (Del.). The said decision of the Hon'ble High Court stands followed by the Tribunal in number of decisions laying down that the reimbursable expenses cannot form part of assessable value of the service. 3. However, it is seen that even though specific reliance stand placed by the appellant on....

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.... Rule 5 (1) of the Rules as running counter and repugnant to Section 66 & 67 of the Act and to that extent the same has been held as ultra-vires. The Hon'ble High Court observed that it purports to tax not what is due from the service provider under the charging Section, but seeks to extract something more from him by including in the valuation of the taxable service the other expenditure and cost....