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Awasthi Brothers vs Principal Commissioner, Customs, ... on 14 July, 2020 cites

Union Of India vs M/S Intercontinental Consultants And ... on 7 March, 2018

9. After considering the submissions made by both the sides and after perusal of record of the appeal, we find that so far as the issue pertaining to reimbursement of expenses incurred by the appellant on account of service recipient working as pure agent for his principals, the same is not includable in the assessable value for charging service tax. This view has been expressed by Supreme Court in Union of India vs. Intercontinental Consultants and Technocrats Pvt Ltd. reported in [2018 (10)GSTL 401 (SC)]. The relevant extract of the above decision is reproduced below:
Supreme Court of India Cites 28 - Cited by 91 - A K Sikri - Full Document

Commr.Of Income Tax-I,New Delhi vs Vatika Township P.Ltd on 15 September, 2014

29. In the present case, the aforesaid view gets strengthened from the manner in which the Legislature itself acted. Realising that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance Act, 2015 with effect from May 14, 2015, whereby Clause (a) which deals with „consideration‟ is suitably amended to include reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service. Thus, only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. Though, it was not argued by the Learned Counsel for the Department that Section 67 is a declaratory provision, nor could it be argued so, as we find that this is a substantive change brought about with the amendment to Section 67 and, therefore, has to be prospective in nature. On this aspect of the matter, we may usefully refer to the Constitution Bench judgment in the case of Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited [(2015) 1 SCC 1] wherein it was observed as under :
Supreme Court of India Cites 64 - Cited by 888 - A K Sikri - Full Document
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