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TMI Blog2018 (5) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... e included in the gross value for the purpose of payment of service tax, inasmuch as, such amount is not towards the consideration received for providing the taxable service - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 1477 of 2011 - ST/A/51706/2018-CU[DB] - Dated:- 25-4-2018 - Shri S.K. Mohanty, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Service Tax Department observed that the appellant had recover certain expenses for providing the taxable service, but did not pay the service tax thereon. Accordingly, show cause proceedings were initiated against the appellant, which culminated in adjudication order dated 16/12/2009, wherein the service tax demand of ₹ 15,51,838/- and ₹ 6,42,675/- along with interest was confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the reimbursable expenses receved from the client on actual basis, should not form part of the gross value for the purpose of payment of service tax. 4. On the other hand, the learned DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. On perusal of the service agreements dated 01/01/2005 available in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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