2014 (4) TMI 1169 - AT - Service Tax

Liability of tax - reimbursement of the expenses incurred while rendering the services of CHA - Held that - identical issue was decided by this Bench in the case of M/s. Aashita International Ltd. and others Versus CST-Service Tax, Ahmedabad 2013 (12) TMI 797 - CESTAT AHMEDABAD relying upon the judgment of Hon ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. 2012 (12) TMI 150 - DELHI HIGH COURT , where it was held that subordinate rule cannot extend the valuation scope of a service to be determined under Sec. 67 of the FA, 1944 - demand set aside - appeal allowed - decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the waiver of pre-deposit and set aside the demand of service tax, interest, and penalty on the appellant for not discharging service tax liability on amounts received for reimbursement of expenses incurred while rendering services of CHA. The decision was based on a previous order and a judgment of the Hon'ble High Court of Delhi.