2019 (5) TMI 973

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....llant Shri Rajeev Ranjan (Additional Commissioner) AR for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal inasmuch as a short issue is involved. Accordingly, we have heard the learned AR and have gone through the impugned orders. 2. The only question required to be decided is as to whether the various reimbursable expenses woul....

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....66] wherein Hon'ble High Court held that Rule 5(1) of the valuation Rules, 2006 is ultra vires of Section 66 and 67 of the Finance Act, 1994 is also not applicable as can be seen from the agreements and the expenses incurred by the appellant. Such expenses which were reimbursed by the principal or client are forming a part and parcel of the performance of the taxable Service in terms of the agreem....