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TMI Blog2009 (3) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of rendering taxable services under the consulting engineer services. As such the said expenses are liable to be deducted from the gross value of the tax able service.- Since the issue is now squarely covered in favour of the appellant as regards the non-includibility of the reimbursable expenses in the value of the services provided, we find that the impugned order of the learned Commissioner (Appeals) is not correct and legal. - E/205/2008 - 943/2009 - Dated:- 16-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravirtdran, Member (J) Shri Samuel Nagadesi, C.A. , for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This appeal is directed against O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the appellant preferred an appeal to learned Commissioner (Appeals). The learned Commissioner (Appeals) after considering the submissions, came to the conclusion that the amounts claimed as reimbursable expenses is not eligible for the purpose of deduction. Coming to such a conclusion he upheld the OIO. Hence this appeal. 3. Learned counsel appearing on behalf of the appellant would submit that the issue is now squarely settled in their favour by the decision of this Bench in the case of Scott Wilson Kirkpatrick (I) Pvt. v. CST, Bangalore as reported at 2007 (5) S.TR. 118 (Tri.-Bang.) and Bax Global India Ltd., 2008 (9) S.T.R. 412 (Tri.-Bang.). 4. He would also submit that the said decisions were followed by various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted from the gross value of the tax able service. 7. We find that the decisions of This Bench in the case of Scott Wilson Kirkpatrick (I) Pvt. Ltd., (supra) clearly lays down as under: "We are convinced that the appellants had not only rendered 'Consultancy Engineering Services' but also various other services which have already been enumerated. For Example, by no stretch of imagination, socio economic study would be termed as consulting engineering service. Therefore demanding tax on the gross receipts is not correct. The Chartered Accountant has certified that the appellants have received a sum of Rs. 17,42,05,551/- in local currency for the various services rendered. Further, the amount received in foreign exchange amounts to $ 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terprises, 2008 (9) S.T.R. 19 (Tri.-Bang.) (2) Bax Global India Ltd., 2008 (9) S.T.R. 412 (Tri.-Bang.) (3) GAC Shipping ( India ) Pvt. Ltd., 2008 (9) S.T.R. 524 (Tri.-Bang.) (4) International Shippers Traders, 2008 (10) S.T.R. 47 (Tri.-Bang.). It is also seen that the ratio is followed by the coordinate Benches of this Tribunal in the following cases: (1) Sudharson Security Bureau, 2008 (10) S.T.R. 304 (Tri.-Chennai) (2) Reliance Industries Limited, 2008 (12) S.T.R. 345 (Tri.- Ahmd.) (3) Malabar Management Services, 2008 (9) S.T.R. 483 (Tri.-Chennai) We find that the issue in the case of Scott Wilson Kirkpatrick (I) Pvt. Ltd., (supra) is regarding the consulting engineer services only. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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