TMI Blog2018 (6) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable value - the appellant is liable to get the benefit of exclusion of reimbursable expenses - For deciding the said issue and for exclusion of reimbursable expenses on the basis of records furnished by the appellant, the issue is remanded to the adjudicating authority. Penalty u/s 76, 77 as well as 78 of the FA - Held that:- Needless to say that the penalty imposed under Sections 76 and 78 cannot sustain simultaneously - It is brought out from the facts that the appellant was under bonafide belief that they are not liable to pay service tax and was eligible for the exemption under N/N. 14/2004-ST dated 10.9.2004. Moreover, the issue whether reimbursable expenses can be included in the total taxable value was also under litigation - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present appeal on the inclusion of reimbursable expenses in the total taxable value of services. The appellant had incurred various costs and expenses for providing the services and the department has included all these expenses to arrive at the total taxable value which is incorrect as per the decision of the Hon ble Supreme Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. vide Civil Appeal No. 2013 of 2014 dated 7.3.2018. He requested that the matter may be remanded to the adjudicating authority to give the benefit by excluding the reimbursable expenses. That the appellant would be able to furnish documents to establish that reimbursable expenses have been included to arrive at the tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. cited supra, wherein the Honble Supreme Court has held that such reimbursable expenses cannot be made part of total taxable value. Following the same, we hold that the appellant is liable to get the benefit of exclusion of reimbursable expenses. However, for deciding the said issue and for exclusion of reimbursable expenses on the basis of records furnished by the appellant, the issue is remanded to the adjudicating authority. 6. The ld. consultant has pleaded to waive the penalties. The original authority has imposed penalty under section 76, 77 as well as 78 of the Finance Act and the same has been totally upheld by the Commissioner (Appeals). Needless to say that the penalty imposed under Sections 76 and 78 cannot sustain simul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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