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TMI Blog2009 (12) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses such as telephone charges, electricity charges, transportation charges, salary etc are liable to service tax. Held that – submission that series of decision of Tribunal hold such expenses not includible. Stay granted. - ST/221/2009 - S/1612/2009-WZB/AHD - Dated:- 2-12-2009 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) REPRESENTED BY: Shri J.C. Patel, Advocate, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax. He submits that there are series of decisions of the Tribunal holding that such expenses which are reimbursed are not entitled for the purpose of levy of service tax. He also submitted that in the case of Amit Sales reported in 2009 (13) STR 165 (Tri. Delhi), the matter was referred to the Larger Bench but unconditional stay was granted and pre-deposit was waived. Another amount of Rs. 22,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been demanded towards service tax on the ground that appellants is liable to pay service for franchise service being the franchisee of AFL Private Limited. He submits that as per the definition of franchisee services, the service provider should be franchisor and not the franchisee and therefore, the service tax demand is not sustainable. 3. Learned DR on the other hand submitted that reimbursem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a-facie case has been made out for granting stay. As regards franchise services, the appellants have been able to show that the definition itself requires the franchisor to pay service tax. On this basis, we find it a fit case for full waiver of pre deposit of service tax, interest demanded thereon and penalty imposed on the appellants and accordingly, we waive the requirement of pre-deposit and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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