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TMI Blog2019 (4) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... admits that the amount raised in the Show Cause Notice includes certain amount which is not reimbursable expenses and has to be included in the taxable value. Taking note of this aspect and also the request of the appellant seeking for an opportunity to furnish evidences to establish their case, it is deemed fit to remand the matter to the adjudicating authority for reconsideration of the issue. Penalty u/s 76 - Held that:- The issue is wholly interpretational one, the appellant has put forward reasonable cause for not paying service tax. This is a fit case for invocation of section 80. Therefore, penalty under section 76 is set aside. Appeal allowed in part and part matter on remand. - Appeal No. ST/41881/2014 - Final Order No. 40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) that after excluding the reimbursable expenses, the value of taxable services amounting to ₹ 10,14,593/-, the service tax has been discharged by the appellant on this amount during the financial years 2011 12 and 2012 13. This submission was however dismissed by the Commissioner (Appeals) on the ground that sufficient evidence was not furnished by the appellant. She prayed that the appellants may be given an opportunity to prove the same before the lower authority. She also prayed that the penalty imposed under section 76 be set aside. 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that before the lower authorities the appellant had not contended that the entire amount is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant seeking for an opportunity to furnish evidences to establish their case, we are of the opinion that it is fit to remand the matter to the adjudicating authority for reconsideration of the issue. In case, the entire amount raised in Show Cause Notice falls under the category of reimbursable expenses, the demand cannot sustain as per the decision of Apex Court in Intercontinental Consultants Technocrats Pvt. Ltd. (supra). 6. The ld. counsel has also prayed to set aside the penalty imposed under section 76. They have discharged the service tax on the amount which according to them is not reimbursable expenses. The issue whether reimbursable expense was subject to levy of service was contentious for a long time and the matter trav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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