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TMI Blog2018 (7) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... unt alleged to be received by the appellant as handling charges in the show cause notice is nothing but reimbursable expenses - Held that:- The appellant has not adduced sufficient evidence to establish this plea - The ld. counsel has pleaded a further chance to establish the same. Taking note of the request made by the appellant, we are of the considered opinion that a further chance can be grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) upheld the same. Hence the appellant has filed this appeal. 2. On behalf of the appellant, Id. counsel Shri M. Kannan submitted that the issue whether reimbursable expenses is includible in the total taxable is settled by the decision of the Apex Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. 2018 (3) TMI 357. However, the Id e counsel fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the considered opinion that a further chance can be granted to the appellant to establish his case. The matter is therefore remanded to the adjudicating authority for fresh consideration of the issue. The adjudicating authority shall grant an opportunity of hearing to the appellant and also consider the evidence produced by the appellant, if any. The impugned order is set aside keeping a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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