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2017 (6) TMI 1144 - AT - Service TaxPenalty u/s 78 - valuation - reimbursable expenses - extended period of limitation - Held that: - this Tribunal in the case of Amit Sales [2016 (9) TMI 98 - CESTAT NEW DELHI] has clearly held that the reimbursable expenses cannot be added in the assessable value of the C & F services. Extended period of limitation - Held that: - there are no grounds stated in the SCN for invoking the provisions of proviso to Sub-section(1) of Section 73. Therefore, the said SCN is not sustainable for extended period. The matter remanded to the original authority to re-determine the service tax liability taking into consideration that the assessable value should not include reimbursable expenses during the entire period for determination of service tax liability and determine service tax liability within the normal period of limitation from the date of issue of the SCN - appeal allowed by way of remand.
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