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TMI Blog2017 (9) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... dent : Shri L Patra, Authorised Representative ORDER Per: Shri Ashok K Arya, M/s Louis Berger International Inc is in appeal against OIO No.11-COMMR-2008 dt 31.01.2008 whereunder, interalia, demand of the Service Tax of Rs. 80,77,598/- alongwith interest and equivalent penalty has been confirmed against the appellant. 2. The brief facts of the case are that: i) the appellant M/s Louis Berger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount considered as reimbursable and/or out-of-pocket expenses actually reimbursed by their client viz., Gujarat State Public Works Dept, at Gandhinagar, for rendering the taxable services on project viz., Gujarat State Highway Project Phase I. v) The Dept. further observed that the appellant received payment in foreign currency as well as local currency after deduction of Tax Deductable at S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been heard. 3. The Ld Advocate for the appellant mainly pleads as under : i) The reimbursable expenditure is not taxable in terms of CBEC Circular No F 43/5//9/97 TRU dt 02.07.1997. ii) The appellant had rightly complied with the above circular as the billing for the fee and out of pocket expenses done separately. Hence, as per the Circular, in the instant case, condition of furnishing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the subject amount on which the Dept. issued the demand of Service Tax is actually under the category of 'reimbursable expenses'. When it is so, the subject matter is remanded back to the Original Adjudicating Authority who shall decide- "if the subject amount is under the category of reimbursable expenses or not" after giving necessary opportunity of personal hearing and that of prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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