2015 (12) TMI 160

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..... Authorised Representative for the Revenue is in the context of challenging the vires of Service tax under the category of Security service. There is some force in the submission of the Appellant that the Hon'ble Delhi High Court in the case of Intercontinental (2012 (12) TMI 150 - DELHI HIGH COURT) held that the reimbursable expenses would not be included in the taxable value as per the Valuation .....

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..... sis of the records, and the written submissions along with the case laws. 2 After hearing the learned Authorised Representative for the Revenue and on perusal of the records, we find that there is a demand of ₹ 52,57,748.00 alongwith interest and penalties under the category of Security services. The Appellant already paid the amount of ₹ 47,68,300.00, which was appropriated by the .....

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..... iven detailed findings for disallowing the deduction. 4 We find that the Appellant had already admitted and paid the tax of ₹ 47,68,300.00. The dispute relates to the balance amount of tax alongwith interest and penalties. It is noticed that the decision in the case of Security Agencies Association (supra) as relied upon by the learned Authorised Representative for the Revenue is in the c .....

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