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2017 (1) TMI 501 - CESTAT NEW DELHI

2017 (1) TMI 501 - CESTAT NEW DELHI - TMI - Short payment of tax - Management Consultancy Services - classification of services - Held that: - the services rendered by the appellant may be classifiable under Public Relation Services from the date of their application for registration, this by itself does not mean the services not covered under any other taxable service earlier. The learned Commissioner (Appeals) put the responsibility of classification only on the appellant without giving his fi .....

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nts - these aspects requires verification with documentary support submitted by the appellant. - Appeal allowed by way of remand. - Service Tax Appeal No. 1620 of 2011 - 50049/2017 - Dated:- 3-1-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri P.K. Sahu, Advocate for the appellant Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent ORDER Per B. Ravichandran The appeal is against order dated 24/08/2011 of Commissioner (Appeals), .....

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e has not been considered for payment of tax. Accordingly, proceedings were initiated to recover the short paid service tax which concluded in the original order confirming service tax demand of ₹ 25,49,146/-. Penalties under Section 77 and 78 were also imposed on the appellant. On appeal, vide the impugned order, the Commissioner (Appeals) upheld the original order. 2. The learned Counsel for the appellant submitted mainly on three issues : (a) during the material period they were renderi .....

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e Act, 1994 and (c) the whole demand is barred by limitation as the issue involved relating to correct classification and taxability of reimbursable expenditure is subject matter of interpretation and dispute. No allegation of fraud, willful statement can be alleged against the appellant. 3. The learned AR reiterated the findings of the lower Authorities. He stated that the appellants themselves classified the service under Management Consultancy Service, got registered with the Department and w .....

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rds. We note that on the first issue of classification of service, the impugned order did not record a categorical finding. It was recorded that the services rendered by the appellant may be classifiable under Public Relation Services from the date of their application for registration, this by itself does not mean the services not covered under any other taxable service earlier. The learned Commissioner (Appeals) put the responsibility of classification only on the appellant without giving his .....

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ortant as the tax liability, thereafter the includability of reimbursable expenditure depends on the same. We find that the impugned order did not examine the issue in detail to arrive at a categorical finding. 5. Regarding the claim of the appellant for non-inclusion of reimbursable expenditures in taxable value, we notice that the appellants have submitted sample documents of invoices with corroborative supportive entries in their account to state that various expenses like conveyance, photoco .....

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