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1 - 10 of 12 (0.22 seconds)Section 68 in Finance Act, 1999 [Entire Act]
Section 73 in Finance Act, 1999 [Entire Act]
Section 75 in Finance Act, 1999 [Entire Act]
Section 76 in Finance Act, 1999 [Entire Act]
Section 77 in Finance Act, 1999 [Entire Act]
Section 78 in Finance Act, 1999 [Entire Act]
Intercontinental Consultants And ... vs U.O.I. & Anr. on 30 November, 2012
He would also submit that the judgment of the honble Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India 2013 (29) STR 9 has struck down the provisions of Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 which provided for inclusion of reimbursable expenditure for the purpose of service tax liability.
Section 66 in The Finance Act, 2018 [Entire Act]
M/S Reliance Industries Ltd vs Commissioner Of Central Excise & ... on 31 December, 2014
6. The issue involved in this case is regarding inclusion of an amount which has been received by the appellant as reimbursements of travelling expenses for discharge of service tax liability under the category of erection, commissioning and installation service. A perusal of the sample invoice produced by the learned counsel, it indicates separately the inspection and service charges as also the to- and-fro actual charges for travelling. We find that there is no dispute as to the fact that the appellant discharged appropriate service tax liability on the service charges billed by them for rendering services to the client. The amount which has been collected by the appellant seems to be travelling expenses incurred by the appellants engineers to visit the site of the client. We find force in the contention of the learned counsel that the issue is covered by the order of the coordinate bench of the Tribunal in the case of Reliance Industries Ltd. (supra). We reproduce the said order.