9911796707
TMI Blog2024 (9) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] and various other judgments relied upon by the appellant. Hence the demand on such reimbursable expenses is set-aside. Demand of service tax on Business Auxiliary Service (commission) - HELD THAT:- The learned consultant is agreed upon that demand of Rs. 31,859/- for the period 01.10.2003 to 31.03.2004 is not sustainable as the same is covered under general exemption N/N. 13/2003-ST dated 20.06.2003. Therefore, this demand of Rs. 31,859/- is set-aside and the remaining demand on Commission is upheld. The impugned order stand modified to the above extent - Appeal allowed in part. - HON BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON BLE MR. C. L. MAHAR , MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax and corresponding interest and penalty for the period from 18.04.2006 to 10.05.2007. The appellate authority has upheld the demand of service tax under BAS amounting to Rs. 51,741/- and has allowed the appeal of the department for imposition of penalty under section 77 amounting to Rs. 5,000/-. Therefore the present appeal is filed by the appellant. 3. Shri N.K. Tiwari, learned Consultant appearing on behalf of the appellant submits that appellant are paying service tax regularly and correctly on the CHA service however on the reimbursement of actual expenses incurred such as port operation etc. the appellant is taking reimbursement of the actual amount by raising separate bills and the same is not liable for service tax under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and various other charges is reimbursable, we find that it is settled that other than service charge of service of CHA any reimbursable expenses incurred on behalf of the clients is not liable to service tax. As held by Hon ble Supreme Court in the case of Inter Continental Consultant and Technocrats Pvt. Limited 2018 (10) GSTL 401 (SC) and various other judgments relied upon by the appellant. Hence the demand on such reimbursable expenses is set-aside. As regards the demand of service tax on Business Auxiliary Service (commission), we agree with the learned consultant that demand of Rs. 31,859/- for the period 01.10.2003 to 31.03.2004 is not sustainable as the same is covered under general exemption Notification No. 13/2003-ST dated 20.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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