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TMI Blog2008 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... Training Service, etc. Therefore demand is beyond the scope of SCN out of pocket expenses DGFT and Board have clarified that out of pocket expenses reimbursed on actual basis are not includable in the value of the Service Tax interest and penalty can t be levied - ST/385/2007 - 108/2008 - Dated:- 4-2-2008 - DR. S.L. PEERAN, HON BLE MEMBER (JUDICIAL) SHRI T. K. JAYARAMAN, HON BL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that demand. The Appellate Authority upheld the order of the Adjudicating Authority. The appellants are highly aggrieved over the impugned order, hence, they have come before this Tribunal for relief. 3. Shri R. Muralidhar, learned advocate appeared on behalf of the appellant and Shri K. Sambi Reddi, learned JDR for the Revenue. 4. Heard both sides. The appellant is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider as per provisions of Rule 2(d) (iv) of the Services Tax Rules, 1994 as amended by Notification No.12/2002 ST dated 1.8.2002 wherein it was clarified that in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under Section 66 A of the Act, the recipient of such service is liable to pay Service Tax. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Engineer and it does not refer to any other service such as Chartered Accountant Service, Commercial Training or Coaching Service, etc. Therefore, it is very clear that the demand is beyond the scope of the show cause notice. Further, the appellant has relied on the following case laws. (i) Siemens Ltd. Vs. CST, Bangalore - 2007 (8) STR 33 (Tri.-Bang.) (ii) Volvo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scott Wilson Kirkpatric (I) Pvt. Ltd. Vs. CST, Bangalore - 2007 (5) STR 118 (Tri.-Bang.) In view of the above, we are of the view that the demand of Service Tax to the tune of ₹ 81,284/- is not sustainable. Therefore, no interest and penalty also can be levied. Hence, we allow the appeal with consequential relief. ( Operative portion of this Order was pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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