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TMI Blog2019 (2) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... r requires to be remanded to the adjudicating authority who shall consider whether any reimbursable expenses are to be excluded from the taxable value that has been arrived by the adjudicating authority. Penalties - Held that:- The appellants were under bonafide belief that the said activity did not fall under BAS. From the litigations taken up by the appellant, the said contention requires to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the appellant, ld. counsel Ms. D. Naveena submitted that they are accepting that their activity falls under BAS. However, she submitted that the taxable value as arrived by department would include certain reimbursable expenses which are in the nature of wages and remuneration paid to the employees during the relevant period. She relied upon the decision in Union of India Vs. Intercontin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted the findings in the impugned order. She submitted that the appellant has not taken the plea of reimbursable expenses before the lower authorities. It is also submitted by her that even in the appeal memorandum, they have not taken such a plea. Further, the appellant has not put forward any evidence with regard to such reimbursable expenses included in the taxable value. Therefore she submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bonafide belief that the said activity did not fall under BAS. From the litigations taken up by the appellant, we find that the said contention requires to be considered. For this reason, we find that the penalties imposed are unwarranted and requires to be set aside, which we hereby do. 7. From the foregoing discussions, we hold that the matter is remanded to the adjudicating authority for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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