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2023 (11) TMI 1079 - AT - Service TaxLevy of interest and penalty - Non-payment of service tax - reimbursement received on various headings - principles of natural justice - HELD THAT:- It has been held by the Hon’ble Supreme Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] wherein the Hon’ble Supreme Court has held that reimbursable amount is not part of the consideration received and hence is not liable for Service Tax payment - Even the Co-ordinate Benches of the Tribunal at Bangalore and Ahmedabad have held in the case of the same Appellant (CISF) that medical expenses and other reimbursable expenses are not liable for Service Tax. Therefore, the Appellant is not required to pay Service Tax Rs. 1,29,625/- on account of medical expenses reimbursement received in 2009-10 and Service Tax of Rs. 1,70,049/- on account of medical expenses reimbursement received in 2010-11 - interest and penalty on these amounts set aside. Balance confirmed Service Tax amount of around Rs. 30.00 Lakhs - Appellant claims that they have taken the correct turnover while discharging the Service Tax, but due to some clerical and typographical error, the correct figures have not been reflected in the ST-3 Returns, which has resulted in confirmation of this amount in the Order-in-Original - HELD THAT:- This fact is required to be verified by the adjudicating authority - matter remanded to the adjudicating authority for the limited purpose of getting this fact verified in respect of payments made by them vis-à-vis the turnover taken by the Department to confirm the demand in the impugned Order-in-Original. He is directed to follow the principles of natural justice and give opportunity to the Appellant to provide all the documentary evidences, Chartered Accountant Certificate etc. in support of their submissions. Appeal disposed off.
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