2018 (2) TMI 144

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..... vocate - For the Respondent ORDER Per: Bench This appeal is filed by Revenue against the order passed by Commissioner (Appeals) who set aside the demand, interest and penalties imposed. 2. On behalf of the department, Ld. Commissioner Ms. Hemavathy submitted that respondents are engaged in Banking and Other Financial Services and for the purpose of discharging service tax liability, they did n .....

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..... Punnoose appearing for respondent submitted that the issue whether reimbursable expenses are includible in the total value of taxable service is settled by the decision rendered in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs UOI - 2013 (29) STR 9 (SC) as well as decision of Madras High Court in CST Chennai Vs Sangamitra Services Agency - 2014 (33) STR 137 (Made). It is als .....

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..... assessee. By judicial discipline, following the decision of this Tribunal, and to maintain consistency in the decisions, we are of the view that the impugned order does not call for any interference. It is also needed to be mentioned that the amount involved in this department appeal is less than Rs. 10 lakhs. Appeal is dismissed (Dictated and pronounced in court)
Case laws, Decisions, Judge .....

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