2020 (3) TMI 1183

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..... 06 - period involved is From Sept. 04 to Jun. 09 - HELD THAT:- There is dispute with the amount collected by the appellant from their clients is equal to the amount that the appellant pays to the bank due to dishonouring of cheques. Therefore, we are satisfied that the said expenses are reimbursable expenses. By applying the rule of Hon ble Supreme Court in the case of UNION OF INDIA AND ANR. V .....

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..... red. The bank collects charges for dishonouring of the cheques. Such charges are recovered by the appellant from their clients. It appeared to Revenue that such charges should be included in the assessable value for levy of service tax. Therefore, proceedings were initiated which culminated into passing of the impugned order. The period involved is From Sept. 04 to Jun. 09. The provision of law th .....

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..... f the Finance Act, 1994. 3. The learned Authorised Representative Ms. K. Komathi aggrieved that the issue is covered by the decision of Hon ble Supreme Court. HE supported the findings in the impugned order. 4. I have considered the submissions from both sides. On perusal of records, we note that there is dispute with the amount collected by the appellant from their clients is equal to the a .....

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