TMI Blog2018 (6) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... R OF CENTRAL EXCISE, LUCKNOW [2013 (6) TMI 339 - CESTAT NEW DELHI], where it was held that the levy of service tax cannot sustain - appeal allowed - decided in favor of appellant. - Appeal No. ST/40044/2017 - 40653/2018 - Dated:- 14-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri S. Ramachandran, Consultant for the Appellant Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) upheld the same. 2. On behalf of the appellant, Ida consultant Shri S, Ramachandran submitted that the issue whether service tax is liable to be paid on recharge coupons is settled by the decision in the case of M/s. ASS Manoharan and Ors. Vs. Commissioner of Central Excise, Tirunelveli - 2017-TIOL-4120-CESTAT-MAD. 3. The ld. AR Shri S. Govindarajan reiterated the findings in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri. Chennai) = 2012-TIOL-2012-CESTAT-DEL was referred. The other decisions of the Hon'ble High Courts of Allahabad as well as Kerala have taken similar view. The demand also includes the amount reflected in the credit notes issued by M/s. VCL to appellant. The appellant has contended that these are nothing but reimbursable expenses. Such issue also stands covered by the jurisdictional High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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