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TMI Blog2018 (9) TMI 1726X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax and paying service tax under the category of Security Agency Service and they were regularly paying service tax on the Security Agency Service. The appellants have neither collected nor paid service tax on Investigation Service as per the instruction of the officer in charge and on other reimbursement expenses like travel expenses, telephone expenses, incidental charges etc. However, the appellant paid entire amount of service tax along with interest on the investigation service before issuance of show-cause notice and the same is appropriated in the adjudication order. Thereafter a show-cause notice was issued for demanding service tax on the investigation service as well as on reimbursement of expenses on the ground that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penses is ultra vires to Section 67 of the Finance Act, 1994. 4.2. He further submitted that the Revenue has wrongly invoked the extended period of limitation and imposed penalty as there is no suppression on the part of the appellant and the appellant was regularly paying service tax on Security Agency Service and filing the returns. The appellants were in a bona fide belief that they were not liable to pay service tax on the Investigation Service and also for the reimbursement of expenses and on being pointed out, the appellant paid the entire amount of service tax on Investigation Service along with interest which comes to Rs. 4,25,048/-. Therefore as per Section 73(3), the Revenue should not have issued the show-cause notice and the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax but the period involved in the present case is prior to the amendment and therefore during the relevant period, the appellant was not liable to pay service tax on reimbursement of expenses. Therefore by following the ratio of the decision in the case of Intercontinental Consultants & Technocrats Pvt. Ltd., we are of the view that the appellants are not liable to pay service tax on reimbursement of expenses. 6.3. As far as service tax on investigation service is concerned, since the appellant has paid the service tax along with interest before the issuance of the show-cause notice, the proceedings against the appellants stand concluded and no show-cause notice was required to be issued and no penalty was imposable. We find that Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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