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2019 (3) TMI 1820 - AT - Service TaxDemand of Service Tax - foreign remittances for the period from 18-4-2006 to 31-3-2007 - out of pocket expenses - manpower supply - office maintenance - Penalty - HELD THAT:- It is a fact that the appellant has paid the Service Tax after 18-4-2006 with interest and the same has been appropriated by the impugned order. Out of pocket expenses - HELD THAT:- As far as the demand of Service Tax which has been confirmed against the appellant undoubtedly pertains to out of pocket expenses which has been reimbursed on behalf of their other firms which has been reimbursed to the appellant. The appellant has rightly contended that these reimbursable expenses is not in the nature of service and, therefore, no Service Tax could have been levied as held in the impugned order. Imposition of penalty on the amount paid by the appellant - Suppression of facts or not - HELD THAT:- There is no scope of levy of any penalty under the provisions of Section 78 of the Act - there was no suppression of fact on part of the appellant and the Department was fully aware of the payment which has been made by them along with the interest. Appeal allowed - decided in favor of appellant.
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