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2011 (8) TMI 571 - AT - Service TaxReimbursable Expenses in the gross taxable value of the advertising service - Held That - Appellant is ready to produce documentary evidence in support of their claim of reimbursable expense, the matter needs re-examination at the end of the adjudicating authority.
Issues:
Inclusion of 'reimbursable expenses' in the gross taxable value of advertising service Demand of service tax on services received from abroad Inclusion of 'Media Write Backs' in the gross taxable value of advertising service Analysis: The appellant filed an appeal against the impugned order regarding the inclusion of 'reimbursable expenses' in the gross taxable value of the advertising service provided to clients during 2003-06. A portion of the service tax demand pertained to services received from abroad during 2002-06, while the remaining demand was related to the inclusion of 'Media Write Backs' in the taxable value for the period 2001-03. The main argument put forth by the appellant's advocate was the entitlement to deduct 'reimbursable expenses' from the value of taxable services during the period in question. However, due to the lack of documentary evidence for the actual reimbursable expenses, the demand was upheld against the appellant. The advocate contended that the appellant possessed all necessary documents and was willing to present them to the adjudicating authority for reconsideration. Upon reviewing the submissions, the Tribunal acknowledged the appellant's right to deduct reimbursable expenses from the taxable service value during the relevant period. Since the appellant expressed readiness to provide documentary evidence supporting their claim, the matter was deemed to require re-examination by the adjudicating authority. Consequently, the case was remanded to the adjudicating authority for a thorough review of the evidence on reimbursable expenses and to issue an appropriate order in accordance with the law, while keeping the other two issues open. Ultimately, the appeal was allowed by way of remand, with the decision pronounced in open court.
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