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TMI Blog2017 (1) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments of invoices with corroborative supportive entries in their account to state that various expenses like conveyance, photocopying, courier, fax, telephone charges etc. were claimed as reimbursable expenditure on actual basis, with supporting evidence of each, in terms of a contract with the clients - these aspects requires verification with documentary support submitted by the appellant. Appeal allowed by way of remand. - Service Tax Appeal No. 1620 of 2011 - 50049/2017 - Dated:- 3-1-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri P.K. Sahu, Advocate for the appellant Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent ORDER Per B. Ravichandran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copying etc. which are not includable in the gross value under Section 67 of the Finance Act, 1994 and (c) the whole demand is barred by limitation as the issue involved relating to correct classification and taxability of reimbursable expenditure is subject matter of interpretation and dispute. No allegation of fraud, willful statement can be alleged against the appellant. 3. The learned AR reiterated the findings of the lower Authorities. He stated that the appellants themselves classified the service under Management Consultancy Service, got registered with the Department and were regularly paying service tax on part of the consideration received. The present dispute is relating to valuation of the taxable service. It is not o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amine the issue in detail to arrive at a categorical finding. 5. Regarding the claim of the appellant for non-inclusion of reimbursable expenditures in taxable value, we notice that the appellants have submitted sample documents of invoices with corroborative supportive entries in their account to state that various expenses like conveyance, photocopying, courier, fax, telephone charges etc. were claimed as reimbursable expenditure on actual basis, with supporting evidence of each, in terms of a contract with the clients. We note that the appellants relied on various decided case laws to emphasis that reimbursable expenditure cannot be included in taxable value during the material time. Reference was made to the recent decision of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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