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2020 (10) TMI 476 - AT - Service TaxValuation - event management service - non-inclusion of payments pertaining to events organized by them for clients, in the ‘gross amount’ - period between April 2008 and March 2011 - HELD THAT:- The implication is that the contracts entered into with the recipients of ‘event management’ service by the appellant would determine the extent to which the two parties have visualized the proper rendering of the service and anything beyond those would be rendering of a different service that may or may not be taxable - Furthermore, in terms of the decision of the Hon’ble Supreme Court in INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. VERSUS UOI. & ANR. [2012 (12) TMI 150 - DELHI HIGH COURT], the reimbursable expenses that can be established as having been incurred for convenience, in accordance with an agreement between the two parties, to be passed on by the appellant without retention of any portion thereof is not amenable to inclusion in the ‘gross amount’ envisaged in section 67 of Finance Act, 1994. Despite this defence having been placed before the lower authorities, the contentions thereof were not ascertained in the context of the contract and ‘pass through’ of the payments. Neither before those authorities not before us has the appellant furnished the necessary evidence. This lapse on both sides is required to be resolved before appellate intervention is purposeful - it would be appropriate to set aside the impugned order and remand the matter back to the original authority to dispose of the proposals in the show cause notice - Appeal allowed by way of remand.
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