2009 (1) TMI 39

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... should be given an opportunity to produce evidence in terms of the Circular F.No.246/01/2002-CX-4, where it is clarified that out of pocket expenses which are reimbursable on actual basis will not be subject to tax - case remanded - 91 & 93 of 2007 - ST/45-46/2009 - Dated:- 19-1-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri S.P. Mittal, Advocate for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itted documentary evidence or otherwise evidence to show that the amount paid by them to their agents to reimburse the expenses incurred on account of travelling, boarding or lodging. Learned Advocate relied upon the Board Circular F.No.246/01/2002-CX-4 dated 9.2.2004. The relevant portion of the said Circular is reproduced below: "4. With regard to allowances and reimbursements paid to the agen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ated to payment of gratuity to the agents. He submits that the original authority did not consider that such payment was made under Welfare Scheme of LIC. He also submits that Commissioner (Appeals) had not given any finding on this issue. 5. We find that to meet the ends of justice the appellants should be given an opportunity to produce evidence in terms of the Board's Circular. In view of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X