JUDGMENT :

A.K. Sikri, J.

In all these appeals, legal issue that needs determination is almost identical, though there may be little variation on facts. This difference pertains to the nature of services provided by the respondents/assessees who are all covered by the service tax. The fringe differences in the nature of services, however, nature of differences, however, has no impact on the final outcome.

2. All the assessees are paying service tax. The services which these assessees are rendering broadly fall in the following four categories:

(a) Consulting engineering services.

(b) Share transfer agency services.

(c) Custom house agent services covered by the head `clearing and forwarding agent'.

(d) The site formation and clearances, excavation and earth moving and demolition services.

3. While rendering the aforesaid services, the assessees are also getting reimbursement in respect of certain activities undertaken by them which according to them is not includable to arrive at 'gross value' charged from their clients. As per Rule 5 of the Service Tax (Determination of Value) Rules,