TMI Blog2016 (12) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 case of Intercontinental Consultants and Technocrats Pvt. Ltd. vs. UOI [2012 (12) TMI 150 - DELHI HIGH COURT], where it was held that reimbursable expenses cannot form part of the gross value of the services being p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade duty on the part of the appellant, thus justifying invocation of longer period of limitation - In as much as entire demand is beyond the normal period of limitation we set aside the demand along with penalties imposed on the appellant and set aside the impugned order and allow the appeal on this account also. Appeal allowed - decided in favor of appellant-assessee. - Appeal No.ST/800/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el. 2. The dispute is only confined to the expenses reimbursed by the hotel to the Appellant towards the actual expenses incurred, as explained hereinafter. The appellant sends its senior manager on secondment (deputation) to such hotels, who are involved in the actual operation and running of the hotel. Such employees are not employed by the Hotel and they continue to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled by the judgment of a Division Bench of the Hon ble High Court of Delhi, in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. vs. UOI - 2013 (29) STR 9 (Delhi). 4. The Hon ble High Court of Delhi in the said decision has held that reimbursable expenses cannot form part of the gross value of the services being provided by the service provider. In as much as in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be said that there was any suppression or misstatement with any malafide intention to evade duty on the part of the appellant, thus justifying invocation of longer period of limitation. 6. In as much as entire demand is beyond the normal period of limitation we set aside the demand along with penalties imposed on the appellant and set aside the impugned order and allow the appeal on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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