9911796707
TMI Blog2014 (3) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... to call the same reimbursable for incremental value addition to the service. It appears that revenue lifted corporate veil to go inside the transactions for ascertaining the truth behind the operation. In the entire adjudication process, the Authority noticed evasive practice at different parts of the adjudication order. Appellant has adopted a novel way of splitting the consideration with nomenclature of reimbursement of expenses. Deliberate splitting is not possible to be ruled out when splitting is not intended by law. Once splitting is attributable to a motive, the appellant cannot get any shelter under the purview of law - Service tax to be deposited in installments - stay granted partly. - Appeal No.ST/2744 of 2012 - Stay Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reimbursement of expenses. It was further submission of appellant that at page 58 of the appeal folder col. 2 of the table thereunder gives the description of the reimbursement of the expenses. But the figure depicted by Adjudicating Authority is not correct figure which was subjected to the reconciliation as per the Chartered Accountants certificate. 4. Relying on the judgement of the Hon ble High Court of Delhi in the case of International Consultants Technocrats Pvt. Ltd. Vs. Union of India reported in 2013 (29) STR 9 (Delhi), it was submitted by Appellant that the reimbursement of expenses being beyond the scope of taxation, there shall be no liability of the appellant at all. 5. It was further submitted by the appellant that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith nomenclature of reimbursement of expenses. Deliberate splitting is not possible to be ruled out when splitting is not intended by law. Once splitting is attributable to a motive, the appellant cannot get any shelter under the purview of law. 8. We considered the financial hardships as has been pleaded today. Taking overall facts and circumstances into account, as against service tax demand of Rs.3.62 crores approximately followed by penalty under Section 76 and interest as well as penalty of Rs.4 crores under Section 78 of Finance Act, 1994 appellant is directed to make deposit of Rs.1,00,00,000/- (Rupees One Crore) in three installments. Rs. 40 lakhs shall be deposited by 28.2.2013, Rs.30 Lakhs shall be deposited by 20.3.2013 and Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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