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TMI Blog2023 (11) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... ax payment - Even the Co-ordinate Benches of the Tribunal at Bangalore and Ahmedabad have held in the case of the same Appellant (CISF) that medical expenses and other reimbursable expenses are not liable for Service Tax. Therefore, the Appellant is not required to pay Service Tax Rs. 1,29,625/- on account of medical expenses reimbursement received in 2009-10 and Service Tax of Rs. 1,70,049/- on account of medical expenses reimbursement received in 2010-11 - interest and penalty on these amounts set aside. Balance confirmed Service Tax amount of around Rs. 30.00 Lakhs - Appellant claims that they have taken the correct turnover while discharging the Service Tax, but due to some clerical and typographical error, the correct figures have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter due process, the demand of Rs. 32,45,613/- and Rs. 1,29,671/- were confirmed. Being aggrieved, the appellants have come before the Tribunal. 2. The Ld. Counsel, appearing on behalf of the appellant submits that though they are not required to pay Service Tax on reimbursements as held by various Tribunals in their own case, they have still paid this amount on 07.12.2011. He prays that interest and penalty on the same may be set aside. 3. In respect of the confirmed demand of Rs. 32,45,613/-, he submits that Rs. 1,70,049/- is on account of re-imbursement of medical expenses, which is not payable as held by various Tribunals. However, they are not contesting this amount, but praying for the setting aside of the interest and penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses reimbursement received in 2009-10 and Service Tax of Rs. 1,70,049/- on account of medical expenses reimbursement received in 2010-11. It is seen that they have already paid these amounts on 07.12.2011 and they are not contesting the Service Tax paid for the amounts, but are only contesting the interest and penalty. Considering these facts, we set aside the interest and penalty on these two amounts. 8. Now coming to the balance confirmed Service Tax amount of around Rs. 30.00 Lakhs, the Appellant claims that they have taken the correct turnover while discharging the Service Tax as seen at para 4 above, but due to some clerical and typographical error, the correct figures have not been reflected in the ST-3 Returns, which has res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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