9911796707
TMI Blog2012 (7) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... ed part of the value of the services rendered - the activities for which such charges are levied are not prima-facie covered in the definition of consulting engineering services - no ground to allege suppression on the part of the appellants as the Revenue had issued a show cause notice in 2001 itself, in respect of similar contracts which notices were dropped - in favour of assessee. - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has made out a case that such reimbursements formed part of value of service and they issued a show cause notice demanding service tax on such value not taxed during 01.04.02 and 17.04.06 by issuing a show cause notice dtd. 27.03.08. 2. The first submission of the counsel for the appellants is that, in the case of similar contracts of the same assessee on the same issue, the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on such amounts. 4. Further, he also points out that the major amounts disputed in the present case is on account of expenses incurred by them towards advertisement charges. The advertisements were placed by them mentioning specifically that they were placing the advertisements on behalf of their principals. The advertisement was for procuring the material needed for executing the projects. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the value of the services and taxed. In the matter of time bar, he submits that one of the order showed by the appellants, is in relation to the Chennai jurisdiction. What was disclosed in respect of contracts executed in Chennai cannot be taken as disclosed for the purposes of contract executed from Delhi. He also submits that each contract has to be treated separately and in the case of con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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