Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1838 - AT - Service TaxValuation - Supply of man power services - inclusion of components like, reimbursement of actual wages payable, PF contribution, EPF contribution and contract liaison charges in assessable value - HELD THAT:- The Ld. Consultant is correct in his assertion that both the lower authorities have not considered the plea of reimbursable expenses only because necessary documentary evidence has not been produced. This being so and also considering the request of the Ld. Consultant, in the interest of justice, we remand the matter back for de novo consideration. In such de novo consideration, appellant shall produce all the documentary evidence before the original authority who shall also give them sufficient opportunity to present their case. Penalty - HELD THAT:- The amount of ₹ 20,16,669/- had been paid by them proximate to the investigation by D.R.I. vide challan dt. 31.3.2010 relating to the period 30.06.2005 to 30.11.2009. It is also pertinent to note that the issue concerning reimbursable expenses was very much in dispute during the impugned period. This being so, there is a case for invocation of Section 80 ibid. Appeal is partly allowed on above terms by way of remand.
|