TMI Blog2008 (4) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of the evidences to be produced – order of comm..(A) is correct – since assessee made entire position clear to dept. about paying tax excluding the reimbursable amount, larger period not invocable – dept. appeal dismissed - ST/228/2007 - 504/2008 - Dated:- 10-4-2008 - Shri T. K. Jayaraman, Member (T) Shri Raja Dass, JDR, for the Appellant. Shri Rajesh Kumar, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven a finding that longer period cannot be invokable. The Department is highly aggrieved over the above findings. 2. On the other hand, learned Commissioner (Appeals) stated that the Commissioner (Appeals) in his order has given a very clear finding that the reimbursable amounts are not to be included for calculating the service tax. The service tax is only on the Commission received for C F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) is justified in giving a finding that longer period cannot be invoked. However as regards actual liability, he has only remanded the matter to the Original Authority. In these circumstances, I do not find that there is any strong ground to interfere with the order of the Commissioner (Appeals). Hence, revenue's appeal is dismissed. (Pronounced and dictated in open Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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