9911796707
TMI Blog2012 (7) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... had provided the services of consulting engineers to IPCL and other parties for setting up of chemical plants. They paid service tax on the amounts billed as their charges towards providing service of consulting engineers. However, they had also incurred certain expenditure on behalf of their principals like placing advertisements for procurement of materials required for executing the project, cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led against by Revenue. The counsel submits that conditions of the present contract is on identical footing and there is no reason for treating the contract impugned in this proceeding on different footing and to invoke extended period of time to make the demand. 3. Ld. Counsel also submits that the initial clarification of the Board to the effect that reimbursed expenses need not be included in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase with reference to clearing and forwarding charges of goods from the ports and other similar reimbursed amounts in dispute. 5. The AR(Revenue) points out that the Boards's clarification was only in respect of travelling, boarding and lodging expenses of the engineers rendering Consulting Engineers Services. The clarification never talked of any of the element in dispute in the present appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question is not prima-facie of a type which is required for rendering consulting engineering services. The activities for which such charges are levied are not prima-facie covered in the definition of consulting engineering services. 7. We are also prima-facie in agreement with the counsel that there were enough reasons to believe that the reimbursed expenses in question could not have formed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
