TMI Blog2018 (7) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... erials - inclusion of reimbursable expenses - Held that:- The matter remanded to the adjudicating authority to provide who shall provide an opportunity to the appellant to produce necessary evidence in the form of purchase bills, sales invoice and purchase orders etc., to justify the nature of the work undertaken by them and take a decision accordingly - matter on remand. Valuation - painting of van & vinyl software etc. - inclusion of reimbursable expenses - Held that:- The matter is fully covered by the law laid down by the Apex Court in Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA], where it was held that such expenses cannot be brought within the fold of taxability - demand do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reimbursable expenses. 1.3 Accordingly, a SCN dated 18.10.2007 was issued proposing demand of service tax of ₹ 47,37,880/- with interest thereon on various services as per the work sheet annexed to the SCN. The SCN also proposed imposition of penalty under Section 76 78 of the Finance Act, 1994. In adjudication, the original authority vide OIO dated 28.03.2008 confirmed the tax liability of ₹ 21,78,730/- only against the proposed demand of ₹ 47,31,880/- with interest thereon as per the working sheet given in table A B in para-27 of the Order, along with interest thereon, and equal penalty under Section 78 ibid. On appeal, the Commissioner (Appeals) vide the impugned order No. 80/2010 dated 31.03.2010 set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commissioner (Appeals) has relied upon the judgment of the High Court of Kerala in the case of CCE Vs. Zodiac Advertisers 2009 (13) STR (593) (Ker.). The Ld. Counsel pointed out that the said judgment has been over-turned by the Hon ble Apex Court as reported in 2009 (14) STR 449 (S.C.) by way of remand to the Tribunal. It is also pointed out that pursuant to the Supreme Court judgment, the Tribunal by an order in appeal No. ST/16/2003 reported in 2010 (19) STR 534 (Tri.-Bang.), remanded the matter to the adjudicating authority to consider the issue afresh after taking into consideration evidences that may be produced in the form of purchase bills, sales invoice and purchase orders etc. d) In respect of the demand for painting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 65 (19) (1a) of the Finance Act, 1994 are satisfied and that the appellants have provided BAS to their clients. This being the case, we hold that the tax liability of ₹ 1,44,58,059/- on this count as per the work sheet to the SCN will not sustain and is therefore set aside. 5.3 In respect of ₹ 14,19,684/- being the tax demanded on reimbursement expenses, as per the work sheet to the SCN, the Ld. Counsel is correct in his assertion that the matter is fully covered by the law laid down by the Apex Court in Intercontinental Consultants and Technocrats Pvt. Ltd. (supra). The said demand is also set aside. 5.4 On the controversy concerning the alleged services in respect of printing of Leaflets/flex materials, the matter n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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