9911796707
TMI Blog2019 (3) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the assessee-appellant had been engaged in providing taxable service under the category of 'broadcasting agency service' during the relevant period. They were initially issued with a show cause notice on 7th March 2005 alleging non-payment of service tax under the above taxable category during the period July 2001 to August 2004 amounting to Rs. 1,15,94,714/- and proposed to recover the same with interest and penalty. On adjudication, the said demand was confirmed with interest and penalty. Against the said order an appeal was filed before this Tribunal and this Tribunal vide order dated 29th May 2007 remanded the matter to the adjudicating authority to re-compute the liability by taking into consideration reimbursable ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansponder hire charges, conveyance for shooting, domestic travelling, lodgings and boarding, etc. be considered, while computing the demand raised in the show cause notice dated 7th March 2005 and confirmed the earlier by the adjudicating authority. While remanding the matter this Tribunal observed that while recalculating the demand in allowing the reimbursable expenses as claimed by the assessee- Appellant, Chartered Accountant's certificate produced may also be considered. It is his contention that only on the basis of the Chartered Accountant's certificate, without verifying the nature and admissibility of the reimbursable expenses, and the relevant evidences, the adjudicating authority has wrongly reduced the demand. It is his contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, hence the Revenue's appeal is devoid of merit. He has further contended that the adjudicating- Commissioner erred in conforming a part of the demand on the ground that they have failed to substantiate that these expenses being reimbursable nature. He, however, fairly submits that even though the Learned Commissioner have not discussed the heads of each of the expenditure whether reimbursable or otherwise, however, considered the amounts entered in the respective balance sheet and allowed the same as reimbursable expenditure while computing the service tax liability for the relevant period. He submits that he has no objection in remanding the case to the adjudicating authority to verify the nature of these expenses whether qualified to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 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. The Learned Commissioner in the remand proceedings failed to analyse the issue whether these expenses claimed to have been borne on behalf of the client so as to qualify as reimbursable expenses to be deducted from the gross taxable value, but he has mechanically applied the Chartered Accountant's certificate and accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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