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2019 (4) TMI 127 - AT - Service TaxShort payment of service tax - non-inclusion of an amount of ₹ 13,82,406/- in the total taxable value for the returns filed for the year 2010 – 11 - re-imbursable expenses - Held that:- It is settled law that reimbursable expenses cannot be subject to levy of service tax during the disputed period - From the records, it is seen that the appellants have raised a contention that they have discharged the service tax on the value of ₹ 10,14,593/- which was the amount after exclusion of reimbursable expenses. So even though it is stated to be expenses and costs incurred for providing services, the appellant admits that the amount raised in the Show Cause Notice includes certain amount which is not reimbursable expenses and has to be included in the taxable value. Taking note of this aspect and also the request of the appellant seeking for an opportunity to furnish evidences to establish their case, it is deemed fit to remand the matter to the adjudicating authority for reconsideration of the issue. Penalty u/s 76 - Held that:- The issue is wholly interpretational one, the appellant has put forward reasonable cause for not paying service tax. This is a fit case for invocation of section 80. Therefore, penalty under section 76 is set aside. Appeal allowed in part and part matter on remand.
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