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2016 (8) TMI 14 - AT - Service TaxValuation - inclusion of value towards reimbursement of expenses - extended period of limitation - whether certain elements like freight charges and other expenses reimbursed by the principal to the appellants are to be included in the value of taxable service of C & F or not? - Held that:- We have found enough truth and justification in the pleadings of the appellants that the demands under consideration are time barred, when the subject show-cause notices were issued after the expiry of one year from the relevant date. Consequently, the lower authorities orders in these two appeal cases are held to be non-sustainable and the subject demands are held as time barred on the face of the provisions of Section 73 of the Finance Act, 1994. In other words, the show-cause notices issued to these appellants do not fulfil the criteria provided in Section 73(4) of the Finance Act, 1994. The facts in respect of these two appellants do not come within the mischief of provisions of Section 73(4) of the Finance Act, 1994. When we have held above that subject demands are time barred, we are not further discussing the issue of liability of service tax on the amounts categorised as reimbursable expenses by the appellants and whether these reimbursable expenses have to be treated as part of value of taxable service of C & F Agency service. Demand set aside - Decided in favor of assessee.
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