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2018 (2) TMI 944

on can be allowed on satisfactory proof of documents specifically to the effect that these are on actual basis as per the arrangement between the client and the appellant. This can be easily verified with the supporting documents to be submitted by the appellants - Admittedly, the documents were not fully available at the time of proceedings before the original authority. Now, the appellant assure .....

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ion of accounts maintained by the appellants. After such verification it was noticed that for the financial year 2006-07 the appellant collected various amounts from their clients on which they have not discharged service tax. The appellant claimed these amounts as reimbursement of certain expenditure incurred on behalf of the clients. Since the amount received and the amount spent did not match a .....

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06-07 noting the excess receipts, the Revenue denied the claim of reimbursement to exclude the tax liability. The Ld. Counsel submitted that detailed scrutiny of all the documents they have revealed that except in a few cases of such expenses are incurred on actual basis and got reimbursed on actual basis from their clients. These are expenditures to be incurred by the clients but borne by the app .....

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rutinized in detail resulting in summary confirmation of tax liability under BAS. He pleaded for an opportunity to submit all the required documents to clarify their position regarding non tax liability of these receipts. 3. The Ld. AR submitted that exclusion from taxable value can be only with reference to actual reimbursement of expenditure which otherwise should have been incurred by the clien .....

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pellant. This can be easily verified with the supporting documents to be submitted by the appellants. Similarly, the claim of the appellant that various receipts which were not at all to be taxed under any heading were added in the taxable value under BAS also requires verification. Admittedly, the documents were not fully available at the time of proceedings before the original authority. Now, th .....

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