9911796707
TMI Blog2019 (3) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, for computation of the demand, the matter was remanded to the adjudicating authority - On a careful reading of the order of this Tribunal it is clear that the figures entered in the charts referred to in the said order needs verification and the Learned adjudicating authority was at liberty to call for further evidences to ascertain whether these expenses were incurred on behalf of the clients so as to be eligible as reimbursable expenses for deduction while computing the taxable value - All other issues including the plea of time-bar are left open for denovo decision - appeal allowed by way of remand. - APPEAL NOS: ST/88069-88070 & 88701-88702/2013 - A/88320-88323/2018 - Dated:- 22-10-2018 - Dr. D. M. Misra, Member (Judicial) And S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its recovery with interest and penalty. The Learned Commissioner re-adjudicated both the notices simultaneously and taking into consideration the evidences on record, reduced the demand in the first show cause notice dated 7th March 2005 from ₹ 1,15,94,714/- to ₹ 43,69,620/- and in the case of second show cause notice dated 20th April 2007 from ₹ 1,75,43,595/- to ₹ 58,85,873/-; also imposed penalty under section 76, 77 and equivalent penalty under section 78 of the Finance Act, 1994. Aggrieved by the said order of confirmation of the demand, the assessee is in appeal, whereas the Revenue is in appeal against reduction of the demands by the adjudicating authority. 3. At the outset, the Learned Authorised Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has also been adopted by the adjudicating-Commissioner while deciding the show cause notice dated 20th April 2007 for the period September 2004 to March 2006. It is his contention that, therefore, the appeals needs to be remanded to the adjudicating authority to reconsider the nature of expenditures and its admissibility as reimbursable expenses in the hands of the Appellant-assessee and the quantum of such expenses thereafter could be determined taking into consideration the supporting evidences, namely, invoices, etc. along with other documents available on record and the evidence that would be produced by the assessee in support of their case. 4. Per contra, Learned Advocate, Shri AK Prasad, for the assessee-appellant has submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds. 6. We find that during the relevant period, the appellant has provided taxable service under the category of broadcasting agency service . Also in the first round of litigation the liability to service tax under the said taxable category has attained finality on merit. However, for computation of the demand, the matter was remanded to the adjudicating authority by making the following observation: 3. We note that the appellants have filed detailed charts before the Commissioner under cover of letters dated 30.6.2004 covering the period 15.7.2001 to 31.3.2002, dated 6.8.2004 covering the period 1.4.2002 to 31.3.2003, dated 13.8.2004 covering the period 1.4.2003 to 31.3.2004 and February 2005 for the period 1.4.2004 to 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
