2008 (9) TMI 259

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..... clients - balance sheets of the CHA, as pointed out by revenue, as would make the above factual position clear, is not on record - In view of Circular No. 43/1/97-TRU and tribunal’s decision in case of Bax Global India Ltd., prima facie case for the appellants – stay granted - S/130/2008 - 790/2008 - Dated:- 4-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri V.S. .....

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..... e only on the service charges recovered by the CHA from their clients and the same was not payable on the reimbursements. We have heard the learned SDR also, who has submitted that the appellants collected large amounts in excess of actual expenses, from their clients and that such excess amounts were not exempted from payment of service tax. According to the learned SDR, these excess amounts were .....

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