9911796707
TMI Blog2011 (4) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant intended to take the benefit of DGST's circular in not including such expenses in the gross taxable value mentioned in their service tax returns - Held that:- The fact that no document was filed by assessee with the reply to the show-cause notice strengthens our apprehension - Decided against the assessee by way of direction to pre-deposit of Rs. 10,00,000 X X X X Extracts X X X X X X X X Extracts X X X X ..... , we have heard both sides seriously on the question whether service tax of Rs.61.65 lakhs is recoverable from the appellant on "reimbursable expenses" connected with the rendering of advertising service for the period 2003-2006. The appellant submits that they had enclosed documentary evidence of reimbursements with their service tax returns, but the same were not accepted by the said authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judication of the dispute, the learned Commissioner has also found fault with the assessee. He has also accordingly included the aforesaid expenses in the gross taxable value of the advertising service for the purpose of levy of differential amount of tax for the period 2003-2006. The adjudicating authority clearly found that no documentary evidence had been submitted by the assessee to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bursement of "reimbursable expenses". The fact that no document was filed with the reply to the show-cause notice strengthens our apprehension. In this scenario, we are inclined to ask for a reasonable pre-deposit, bearing in mind the prospect of remanding the case at the time of report of compliance. Accordingly, we direct the appellant to pre-deposit an amount of Rs.10,00,000/- (Rupees Ten lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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