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2017 (7) TMI 450

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..... on of the manpower always exist. Without the manpower no service can be provided. Therefore, the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the same is includible in the gross value of the service and chargeable to service tax - appeal dismissed - decided against appellant- - ST/85341/2013 - A/88131/17/STB - Dated:- 28-6-2017 - Shri Ramesh .....

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..... rieved by the order-in-original the appellant filed appeal before the Commissioner (Appeals). Learned Commissioner (Appeals) upheld the order-in-original except setting aside the penalty of ₹ 5,000/- imposed under Section 77 of the Finance Act, 1994. Being aggrieved by the impugned order, the appellant is before us. 2. Shri JF Pereira, Head - Indirect Taxes of the appellant-company appear .....

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..... ires. 3. Shri A. B. Kulgod, learned Assistant Commissioner (AR) appearing on behalf of Revenue reiterates the findings of the impugned order. He further submitted that though the debit notes were raised for recovering expenses such as salary, travelling expenses of employees of the appellant it, but these are in relation to providing the service to M/s Pidilite Industries Ltd. Therefore, these .....

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..... These manpower were used for providing the service to the service-recipient. In every service which is provided to the service recipient the contribution of the manpower always exist. Without the manpower no service can be provided. Therefore, the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the same is includible in the gross value of the servi .....

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