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2017 (11) TMI 1396 - CESTAT CHANDIGARHPrinciples of natural justice - Service Tax on the reimbursement/payments received from the clients - pure agent - Held that: - the Ld. Commissioner (Appeals) has not dealt with all the issues raised by the appellants and has given no finding on various contentions raised by the appellants - The agreements submitted by the appellants in support of their contentions also do not appear to have been examined by the Ld. Commissioner (Appeals). There is no finding also on the appellants contentions that they are receiving advances at the rate of 10% of their provisional fees for incurring the expenses and the reimbursement expenditure is not fixed at the rate of 10% of their fees and that they receiving the expenses on the actual basis only. Considering that significant contentions made by the appellants in their submissions before the Ld. Commissioner (Appeals) have not been dealt at all by the first appellate authority, the matter needs to be re-examined by the Ld. Commissioner (Appeals) again - appeal allwoed by way of remand.
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