2018 (8) TMI 1510

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..... ld that:- Interest of justice would be served in this matter by remanding the issue relating to the demand of service tax in relation to the Chennai Branch of the appellants for de novo adjudication. Appellants shall produce all the necessary proof to support their claim that no tax would arise in respect of their Chennai activities also - appeal allowed by way of remand. - Appeal No.ST/355/2011 .....

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..... services; that they did not include reimbursable income received towards expenses such as charges of internet usage, food and beverages provided in the guest house etc. Based on these allegations, show cause notice dt. 06.08.2009 was issued to appellants, inter alia proposing recovery of service tax liability of ₹ 72,94,643/- which included an amount of ₹ 36,74,612/- payable in respec .....

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..... is ground confirmed the demand of ₹ 31,91,155/- with interest thereon in respect of Chennai Branch, equal penalty was also imposed under section 78 of the Finance Act, 1994.. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Shri Manavalan concedes that related invoice and documents in support of their claim had indeed not been produced at the stage of .....

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