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2020 (10) TMI 534 - AT - Service TaxShort payment of Service Tax - CHA Services - period Oct.’08 to Dec.’08 - non-inclusion of reimbursable expenses in taxable value for paying the service tax for the period Apr.’06 to Mar.’08. Short payment of service tax - HELD THAT:- The appellant has paid-up the amount and also filed service tax returns in 2009. Only an amount of ₹ 9,073/- with interest stands to be discharged as calculated by the adjudicating authority. Taking note of this fact that the appellant has discharged the service tax for the said period before show-cause notice, the imposition of penalties in this regard is unwarranted - appellant has to pay the balance amount of ₹ 9,073/- with interest if not paid. Inclusion of reimbursable expenses - Apr.’06 to Mar.’08 - HELD THAT:- The demand is made on the expenditure incurred by the appellant as pure agent - The said issue is covered by the decision of 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] where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. - demand do not sustain. Appeal allowed in part.
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