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TMI Blog2017 (10) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... und distributors in debit notes? - Held that: - the Tribunal in a number of cases has observed that once tax stands paid by the service provider, sub-contractor etc., second time confirmation of service tax on the service recipient would amount to double taxation - it needs to be examined as to whether service tax was paid by the service provider in respect of reimbursable expenses collected from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tors Meeting etc., received by them on behalf of the fund from the Mutual Fund Distributors. However, it was seen that the Appellant had paid the Service Tax Liability in respect of certain service providers and failed to do so in case of other service providers, stating that as the distributors had raised only debit notes on the reimbursed expenses on actual expenditure basis, they have not disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led an appeal before Commissioner (Appeals). The appellate authority observed that the issue to be decided in the instant case is whether the appellant is liable to pay service tax under reverse charge on the amounts paid to the mutual fund distributors in debit notes. By holding that such reimbursable charges raised by way of debit notes are required to form part of the assessable value of the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of service tax on the service recipient would amount to double taxation. Reference can be made to the following Tribunal decisions:- (i) Navyug Alloys Pvt. Ltd. Vs Commissioner of Central Excise & Customs, Vadodara-II reported as 2009 (13) S.T.R 421 (Tri.-Ahmd); (ii) Zaheerkhan B. Khan Vs Commissioner of Service Tax, Mumbai reported as 2013-TIOL-643-CESTAT-MUM; and (iii) M/S. Katrina R. Turc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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