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TMI Blog2014 (12) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... personnel of CISF (Appellant) for ensuring that security services are available. This demand also included medical expenditure incurred by M/s. RINL on CISF. The Department has contended that it is reimbursible expenditure. Prima facie, we find that this cannot be considered as reimbursible expenditure since in the first place this expenditure are not incurred by CISF at all. Therefore, prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the HRA which is presumed to be received by the appellant for reimbursement to CISF. Therefore, in this case also, we do not find that it can be covered under reimbursible expenditure or under the category of payment for the service rendered. Prima facie, the appellant has made out a case. Accordingly, there shall be waiver of pre-deposit and stay against recovery of the adjudged dues d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other things includes salary for the personnel deployed, their TA/DA, pension, leave salary contribution etc. at the rates fixed by the Government from time-to-time. He submits that the demand can be classified under three Headings (i) Reimbursible expenses (ii) Excess pension amount deducted (iii) Tax on House Rent Allowance (HRA). 3. The first demand is approximately ₹ 5.18 crores. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to subsequent period from 1-4-2009, Service Tax has been discharged. The dispute is only for the earlier period during which the Service Tax was not paid. Since there was no liability on the service prior to 1-4-2009, we find that this claim of the appellant appears to be justifiable. 5. The third demand is approximately ₹ 17 lakhs. M/s. RINL provides accommodation to CISF employees and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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