2011 (4) TMI 919

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..... llant seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs.70,58,307/- and penalties totaling to over Rs.1.3 crores. The demand of service tax is mainly on account of inclusion of "reimbursable expenses" in the gross value of advertisement service rendered by the appellant to their clients during the period 2003-06. A small part of the demand of service tax is on certai .....

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..... aid expenses in the gross taxable value of the service rendered to their clients during the aforesaid period, they replied to the notice but did not produce evidence of actual reimbursement. As per the circular of the Director General of Service Tax (DGST), out-of-pocket expenses for travelling, lodging and boarding were excludible from the gross taxable value provided documentary evidence thereof .....

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..... e adjudicating authority had requisitioned the same. After hearing the learned JCDR, we are not impressed with the assertion made by the counsel. 2. From the submissions of both sides, it appears that the case will eventually have to be remanded to the adjudicating authority. But no remand can be ordered now instantly as it is yet to be ascertained as to whether the assessing authority in fact re .....

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