TMI Blog2017 (6) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the assessable value should not include reimbursable expenses during the entire period for determination of service tax liability and determine service tax liability within the normal period of limitation from the date of issue of the SCN - appeal allowed by way of remand. - ST/1114/2010-ST[SM] - A/70560/2017-SM[BR] - Dated:- 26-5-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Rohit Garg, Chartered Accountant, for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.104-ST/GZB/2010 dated 18/06/2010 passed by Commissioner of Central Excise (Appeals), Meerut-l Camp Office, Ghaziabad. 2. The brief fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 78 is not invokable in the present case. Further, the learned Commissioner (Appeals) reduced the penalty under Section 76 ibid to ₹ 10,000/-. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned Chartered Accountant for appellant. He has submitted that it is settled that service tax is not to be levied on reimbursable expenses. Further, he has relied on the ruling of Hon'ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs Union of India reported at 2013 (29) S.T.R. 9 (Del.). He has further relied on the Final Order passed by this Tribunal in the case of Amit Sales Vs Commissioner of Central Excise, Jaipur-I reported at 2017 (47) ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal authority to re-determine the service tax liability taking into consideration that the assessable value should not include reimbursable expenses during the entire period for determination of service tax liability and determine service tax liability within the normal period of limitation from the date of issue of the show cause notice. So, for re-determination of service tax liability, the matter is remand to the original authority. While deciding the matter in denovo proceedings the original authority should not exceed the penalties sustained in the impugned Order-in-Appeal. 6. In view of the above directions, the appeal filed by the appellant is by the way of remand to the original authority after setting aside the impugned Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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