Union Of India V. Intercontinental Consultants And Technocrats Pvt. Ltd: An Analysis

Shreya Khuntet, Final year, B.A. L.L.B (Hons.) INTRODUCTION Recently, in the landmark judgment, Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd., the Hon’ble Supreme Court had resolved the existing controversy regarding whether reimbursement expenses provided by the service receiver are to be included in the value of taxable service for the purposes of charging to service tax. The Supreme Court upheld the decision of the Delhi High Court and held that the reimbursement expenses do not form part of the ‘gross amount charged’ for the purposed of the value of the tax...