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2018 (2) TMI 482

Head Note / Extract:
Service tax collected by the appellant and not paid to the Government - Held that: - no supporting evidence has been produced. In fact, the case has been listed on many occasions when none appeared for the appellant - considering that the main facts of the case are not in dispute with reference to liability of the appellant to pay service tax of ₹ 75,52,727/- which, in fact, they have collected from the customers, we find no reason to interfere with the findings of the original authority - demand upheld.

Liability of service tax - reimbursement charges collected by the appellant - Held that: - it is well settled legal position that reimbursable expenditure on actual basis which are incurred by the service provider on behalf of service recipient is not liable to be included in the taxable value of services - the demand of service tax of ₹ 2,75,561/- confirmed on reimbursement expenditure is not sustainable - demand set aside.

Appeal allowed in part.


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