TMI Blog2017 (4) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... eiling of re-imbursement by itself cannot be taken as a support for excluding a portion of the value on the ground that these are re-imbursable expenditure - decided against the assessee. Extended period of limitation - Held that:- there has been a large number of litigation and clarification, with reference to valuation of C & F Agency Service. - it is not tenable to hold that this is a fit ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al P. Ltd. The dispute in the present appeal relates to the period October, 1999 to September, 2004 and is with reference to valuation of taxable service rendered by the appellant. The appellant claimed certain exclusions from gross amount on the ground that these are re-imbursable expenditure subject to a ceiling paid by the client mainly relating to stationary, telephone, courier, cartage, elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service mainly with reference to re-imbursable expenditure. 3. Ld. Counsel also prayed for setting aside the penalties on the ground that there is no malafide attributable to the appellant. 4. Ld.AR submitted that the specific conditions regarding re-imbursement upto 80% of the value of the commission was inserted in the contract in December, 1998. Further, the contract did not stipulate wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically list all such expenditures and in the absence of such categorical stipulation, a general observation regarding mandatory ceiling of re-imbursement by itself cannot be taken as a support for excluding a portion of the value on the ground that these are re-imbursable expenditure. The facts are to be asserted with supporting evidence. While general legal principles are claimed in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Vs. Union of India - 2013 (29) STR 9 (Delhi). We find that in the facts and circumstances of the case, it is not tenable to hold that this is a fit case for invoking extended period alleging fraud, collusion, willful mis-statement or suppression of facts. As such, we hold that the service tax liability, as confirmed by the impugned order, shall be restricted to normal period. The penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
