9911796707
TMI Blog2016 (12) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... was subject matter of Tribunal’s decision in the case of Louis Berger International Inc. Vs. CCE [2009 (3) TMI 375 - CESTAT, BANGALORE], where it was held that reimbursement of expenses incurred while rendering consulting Engg. Services are liable to be deducted from the gross value - no demand can be made on reimbursable expenses. Entire demand beyond the normal period of limitation - barred by limitation. Appeal allowed - decided in favor of appellant. - ST/1516/2011-CU(DB) - FINAL ORDER NO. 55280/2016-CU(DB) - Dated:- 7-10-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Rachit Jain, Advocate for the Applicants Shri Sanjay Jain, DR for the Respondent ORDER The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned in this proceeding on different footing and to invoke extended period of time to make the demand. 3. Ld. Counsel also submits that the initial clarification of the Board was to the effect that reimbursed expenses need not be included in the value of service was with reference to consulting engineering services and that fact gave rise to the bonafide belief of the appellants that they need not pay service tax on such amounts. 4. Further, he also points out that the major amounts disputed in the present case is on account of expenses incurred by them towards advertisement charges. The advertisements were placed by them mentioning specifically that they were placing the advertisement on behalf of their principals. The adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eimbursed expenses in question are of a type which is not required to be rendered by consulting engineering services. The activities for which such charges are levied are not covered in the definition of consulting engineering services. 7. We also find that the identical issue was subject matter of Tribunal s decision in the case of Louis Berger International Inc. Vs. CCE - 2010 (17) STR 287 (Tri-Bang.), Scott Wilson Kirkpatrick (I) Pvt. Ltd. Vs. CST - 2007 (5) STR 118 (Tri-Bang.), Reliance Industries Ltd. Vs. Commissioner - 2008 (12) 345 (Tri-Ahmd.) . It was held that reimbursement of expenses incurred while rendering consulting Engg. Services are liable to be deducted from the gross value. As such, we are of the view that no deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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