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TMI Blog2020 (10) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ER (TECHNICAL) Shri M. Ponnusamy, Consultant for the Appellant Shri L. Nandakumar, Authorized Representative for the Respondent ORDER Per Smt. Sulekha Beevi C.S: Brief facts are that the appellant who is a CHA was issued show-cause notice dated 31.08.2010 alleging that the appellant has short-paid service tax amounting to Rs. 71,952/- for the period Oct.'08 to Dec.'08 on CHA Services and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority. The appellant had paid the service tax for the said period along with interest as calculated by them. 4. With regard to the demand made in respect of reimbursable expenses, he relied upon the decision of the Hon'ble Supreme Court in the case of Union of India Vs. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd., reported in 2018 (10 G.S.T.L.401 (S.C.). It is cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this regard is unwarranted. By invoking section 80 of the Finance Act, 1994, we set aside the penalty imposed in this regard. We, however, make it clear that the appellant has to pay the balance amount of Rs. 9,073/- with interest if not paid. 8. The second issue in in regard to reimbursable expenses. On perusal of records as well as show-cause notice, it is clear that the demand is made on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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