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2017 (9) TMI 1440 - AT - Service TaxTaxability - reimbursable expenditure - Held that: - the appellant did not produce sufficient evidences before the Adjudicating Authority in order to indicate that the subject amount on which the Dept. issued the demand of Service Tax is actually under the category of 'reimbursable expenses'. When it is so, the subject matter is remanded back to the Original Adjudicating Authority who shall decide if the subject amount is under the category of reimbursable expenses or not - matter on remand. Demand of Service Tax on the amount of TDS - Held that: - The appellant, in this regard, pleads that this demand is time barred and therefore, there is no liability of payment of Service Tax against them - this issue also needs to be decided afresh by the Original Adjudicating Authority, to whom the matter is being remanded. Appeal allowed by way of remand.
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