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2018 (9) TMI 1726 - AT - Service TaxPenalty - non-payment of service tax on investigation service - tax alongwith interest paid on being pointed out - Section 73(3) of the Finance Act, 1994 - Held that:- As soon as the Department pointed out that the appellants are liable to pay service tax on Investigation Service, the appellant paid the service on investigation along with interest much before the issuance of the show-cause notice and therefore the case of the appellant is covered under Section 73(3) of the Finance Act, 1994 in respect demand on investigation service is concerned - Penalty set aside. Valuation - Security Agency Service - inclusion of reimbursable expenses Section 67 of the Finance Act, 1994 - Held that:- Section 67 was amended by Finance Act, 2015 to include the reimbursement of expenses for charging the service tax but the period involved in the present case is prior to the amendment and therefore during the relevant period, the appellant was not liable to pay service tax on reimbursement of expenses - The demand of service tax on reimbursement of expenses has been held to be ultra vires by the Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA] - demand set aside. Appeal allowed - decided in favor of appellant.
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