9911796707
TMI Blog2012 (10) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... essee also should be considered - in favour of assessee by way of remand. - ST No. 3118/2011 & 3007/2011 - - - Dated:- 11-9-2012 - Mr. P.G. Chacko, And Mr. M. Veeraiyan, JJ. Appearance Mr. Rajesh Kumar, CA for the appellant Mrs. Sabrina Cano, Superintendent (AR) for the Revenue [Order per: P.G. Chacko]. On a perusal of the records and hearing both sides, we find that the assessee s appeal requires to be finally disposed of at this stage for certain reasons which will be stated hereinafter. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. In adjudication of a show-cause notice dated 03.08.2007, the original authority confirmed demand of Rs. 18,20,329/- towards service tax and education cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not including certain elements like cost of venue, travel and living expenses etc. in the taxable value for the purpose of payment of service tax. These expenses are said to have been reimbursed on actual basis by the assessee s clients. The demand under challenge is on account of inclusion of these expenses in the taxable value by the authorities below. It is the submission of the appellant that the authorities below accepted in principle the excludability of the above expenses from the taxable value but included those expenses on the ground that the reimbursement thereof on actual basis was not established. It is submitted by the learned consultant for the assessee that the expenses in question were reimbursed by their clients on actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclusion of reimbursed expenses from the taxable value of the service. 6. Both sides have extensively referred to the aspect of limitation also. According to the learned consultant for the assessee, there were decisions of this Tribunal during the material period which made the assessee believe that they were not liable to include the reimbursed expenses in the taxable value of the service. It is submitted that there was no intent to evade payment of service tax and, therefore, the extended period of limitation was not to be invoked in this case. Counter arguments have been made by the learned Superintendent (AR). It appears from the records that the plea of limitation was also not properly considered by the authorities below. 7. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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