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M/s SCI International Securities Ltd. Versus Commissioner, Central Excise & Service Tax, Vadodara-I

2015 (12) TMI 160 - CESTAT AHMEDABAD

Demand of differential tax - Security deposit - inclusion of reimbursable expenses - Held that:- Decision in the case of Security Agencies Association (2013 (2) TMI 356 - KERALA HIGH COURT) as relied upon by the learned Authorised Representative for .....

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- DELHI HIGH COURT) held that the reimbursable expenses would not be included in the taxable value as per the Valuation Rules. In our considered view, the Adjudicating authority should examine the demand of balance amount of tax alongwith interest an .....

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Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : None. For the Respondent: Shri Alok Srivastava, Authorised Representative ORDER Per: P.K. Das 1 None appears on behalf of the Appellant. On perusal of the r .....

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ised Representative for the Revenue and on perusal of the records, we find that there is a demand of ₹ 52,57,748.00 alongwith interest and penalties under the category of Security services. The Appellant already paid the amount of ₹ 47,68 .....

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eimbursable expenses, salary, P.F., E.S.I. etc. They have relied upon the decision of Hon'ble Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt.Ltd. Vs UoI 2013 (29) STR 9 (Del). It has also been submitted that no .....

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cal issue, held in favour of the Revenue. He submits that the Adjudicating authority had given detailed findings for disallowing the deduction. 4 We find that the Appellant had already admitted and paid the tax of ₹ 47,68,300.00. The dispute re .....

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llenging the vires of Service tax under the category of Security service. There is some force in the submission of the Appellant that the Hon'ble Delhi High Court in the case of Intercontinental (supra) held that the reimbursable expenses would n .....

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