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Geno Pharmaceuticals Ltd. Versus Commissioner of Central Excise, Goa

Reverse charnge - Business auxiliary services - Services availed in the interior parts of Myanmar and the expenses to be incurred for traveling tickets, telephone charges, postage, hotel accommodation, fooding etc. - reimbursement of expenses to the .....

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enses monthly and it indicates only the air fare, car hire, hotel charges and petrol charges incurred by him for a particular month. The said e-mails or the expenses statement seem to have been accepted by the Revenue authorities as they are claiming .....

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under the category of BAS, the amount can be taxed as a commission paid by the appellant, if any, to Shri S. Gupta. On perusal of the agreement entered into by the appellant with Shri S. Gupta, we find that there is no mention of any commission payab .....

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ate, for appellant Shri V.K. Kaushik, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. GOA/CEX/GSK/42/2012 dated 24.5.2012. 2. Heard both sides and perused the records. 3. The appellant herein appo .....

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penses to be incurred for traveling tickets, telephone charges, postage, hotel accommodation, fooding etc.; appellant reimbursed the expenses incurred by Shri S. Gupta on the actuals as per the bills raised by Shri S. Gupta. It is the case of the Rev .....

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. 4. The learned counsel brings to our notice the factual matrix of the case and takes us to the e-mails which have been sent by Shri S. Gupta to the appellant. It is his submission that these e-mails indicate that they were actually reimbursable exp .....

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nation of Value) Rules, 2006, which mandated for inclusion of reimbursable expenses, also for paying the service tax liability. 5. The learned departmental representative reiterates the findings of the lower authorities. 6. In our considered view, th .....

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fare, car hire, hotel charges and petrol charges incurred by him for a particular month. The said e-mails or the expenses statement seem to have been accepted by the Revenue authorities as they are claiming service tax on the amount claimed as reimb .....

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