Supreme Court · 2018 INSC 217 · Decided 7 March 2018
Union of India & ANR. v. M/S. Intercontinental Consultants and Technocrats PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 217 · [2018] 10 S.C.R. 309
- Case number
- CIVIL APPEAL No. 2013/2014
- Decided
- 7 March 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Service Tax (Determination of Value) Rules, 2006 - r.5 - If ultra vires the provisions of ss.66, 67 of 1994 Act - Respondents- Assessees, provider of various services receive payments not only for the services so rendered but are also reimbursed out of pocket expenses incurred air travel, hotel stay, etc.- Assessees paying service tax in respect of amounts received by them for services so rendered but not for the out of pocket expenses incurred by them, which was reimbursed by the clients - Under r.5, the value of said reimbursable activities are also to be
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