TMI Blog2012 (8) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by them prior to 1.5.2006 itself was not due - demand issued invoking extended period of time for demanding tax on amount received as reimbursable expenses in connection with such service is prima facie not maintainable - ST/1620 of 2011 - ST/S/530 OF 2012-CUS - Dated:- 19-4-2012 - MS. ARCHANA WADHWA, MATHEW JOHN, JJ. P.K. Sahu and Prashant Shukla for the Appellant. R.K. Gupta for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Appellants should have paid service tax on such reimbursed amounts also. So Revenue issued a show-cause notice for recovering service tax short paid on such amounts. On adjudication, an amount of Rs. 25.49.146/- has been confirmed against them along with appropriate interest and penalties. Aggrieved by the order, the Appellants filed an appeal with the Commissioner (Appeals) who did not give any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration. The Appellants submit that after 1.5.2006 they have been paying tax under the head of "Public Relation Service". 4. The main argument of the Appellants is that they have paid service tax in respect of their activity prior to 1.5.2006 under the mistaken understanding of law that their service was covered by the entry for "Management Consultancy Service". However, they are not aski ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guments on both the sides. We have also perused the various contracts entered into by the Appellant with the clients. Prima facie the service rendered by them was in the nature of Public Relation Service and was not classifiable under the definition for Management Consultancy Service. This being the position. The tax paid by them prior to 1.5.2006 itself was not due. In such circumstances the a de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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