At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
By, THE HONOURABLE MR. M.V. RAVINDRAN
By, MEMBER (JUDICIAL) & THE HONOURABLE MR. H.K. THAKUR
By, MEMBER (TECHNICAL)
For the Appellant: S.J. Vyas, Advocate. For the Respondent: G.P. Thomas, A.R.
M.V. Ravindran, J.
1. When this application for out of turn hearing of the appeal was called, both sides agree that the issue involved is covered by the judgments of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt.Ltd. 2013 (29) STR 9 (Del) and Hon'ble High Court of Madras in the case of Sangamitra Services Agency 2014 (33) STR 137 (Mad).
2. On perusal of the said judgments, we find it so. Accordingly, the application for out of turn hearing of appeal is allowed and the appeal itself is taken up for disposal.
3. After hearing both sides and perusal of the records, it transpires that the issue involved is regarding inclusion of amount which has been collected by the appellant as reimbursable expenses. Revenue is of the view that the Service Tax liability arises on such amount which is collected as reimbursable expenses. We find that the law on this point is settled by the judgments of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt.Ltd. (supra) and Hon'ble High Court of Madras in the case of Sangamitra Services Agency (supra), which holds the issue
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in favour of the assessee. Accordingly, respectfully following these judgments, we set aside the impugned order and allow the appeal.