9911796707
TMI Blog2017 (5) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER Per D.N. Panda Appellant represented by Shri Mahesh Raichandani, learned Advocate has sought adjournment. He says that he is under instruction by Shri Bharat Raichandani and also Ms. Puloma Dalal, Chartered Accountant, who are on record, they shall argue the matter. 2. Adjournment has been sought on the ground that this is first date of hearing. But record reveals that the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of reimbursement of expenses, (ii) Taxability of consideration received by sub-contractor, (iii) Applicability of the Notification No.21/2003-ST dated 20.11.2003 whether shall be retrospective or prospective. (iv) Situs of the provisions of service for taxability. (v) Difference between Annual Report and Service Tax returns. 4. On perusal of impugned order, para 62 thereof exhibits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this issue of taxability of reimbursements are remanded to the adjudicating authority to arrive at a conclusion on the basis of outcome of the judgment of the Apex Court. 4.1 On the second issue in so far as that is concerned with taxability of consideration of sub-contractor, we find that the matter is pending before the Hon'ble High Court of Bombay in the case of Sunil Hi-tech Engineers - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises as per department is situs of the provisions of service. As we have already remanded the matter, it would be proper to grant an opportunity to the appellant to plead on this issue also as to whether there was any provision of service from India or not and determine taxability accordingly. 4.4 Fifth issue is whether the difference between the Annual Report and Service Tax return shall be taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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