2010 (11) TMI 418

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..... ondent. [Order per : Archana Wadhwa, Member (J)].  - The appellant is a registered service tax payer under the category of practicing chartered accountants services. The appellant did not pay service tax on the value of Rs. 82,444/- by showing the same as "out of pocket expenses" as reimbursement charges for the services rendered by them during the period July, 2003 to March, 2005. By the i .....

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..... owing Sr. No., period and amount on a plain sheet, which does not justify the claim of the appellants that the same are received towards call centre charges. The demand of service tax of  Rs. 7,695/- and interest thereon has been rightly confirmed." 3. As is seen from above, the appellant's claim has not been entertained on the ground that no evidence to substantiate the submissions mad .....

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..... tion of the appellants is not acceptable, since it is seen that the appellant were already registered with the department under the category of "practicing Chartered Accountants Services" which shows that they were very well aware of the provisions of law. The appellants have not shown any evidence to prove that they had tried to contact the department to clear their doubt, if any, also it is a we .....

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