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2016 (12) TMI 605 - CESTAT NEW DELHI

2016 (12) TMI 605 - CESTAT NEW DELHI - TMI - Valuation - “expenses” reimbursed by the hotel to the Appellant towards the actual expenses incurred - whether such reimbursable expenses can be subjected to service tax under Section 67 of the Finance Act, by treating the same as part of the ‘gross amount’ charged by the service provider ‘for services provided’ by him? - Held that: - the issue is now dealt with and settled by the judgment of a Division Bench of the Hon’ble High Court of Delhi, in the .....

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law declared by the High Court of Delhi such reimbursable expenses collected by the services provider from the service recipient cannot be held to be a part of the value of the services being provided by the appellant - tax not leviable. - Extended period of limitation - Held that: - The issue involved is a bonafide issue of interpretation of legal points which were the subject matter of various decisions. As such it cannot be said that there was any suppression or misstatement with any mal .....

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adhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri. Ravinder Narain, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent Per Archana Wadhwa: The appellant is in the business of operating Hotels under its various brands. Any entrepreneur interested in running a Hotel under Fortune banner signs an Operating Agreement with Fortune Park Hotels Ltd. (FPHL) / Appellant to operate the Hotel under one of the brands of FPHL. A service fee is charged under the afor .....

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ot employed by the Hotel and they continue to be in the employment of the Appellant. Though, they continue to be on the rolls of the Appellant company, but in fact work for the hotel in the actual day-to-day operation and running of the hotel. This also ensures that proper standards are maintained in the actual operation of the Hotel so as to protect the valuable brand of FPHL under which the hotel is run. The salaries and expenses of such officers are continued to be paid by the Appellant but t .....

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