9911796707
TMI Blog2018 (1) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Shri K. Veerabhadra Reddy, JC (AC), for the Respondent. ORDER Per: B. Ravichandran, Member (T). - The appellant is aggrieved by the order dated 30-9-2009 passed by Commissioner (Appeals), Trichy. The appellants are engaged in 'Technical Inspection and Certification Service'. They are registered with the department and were discharging service tax. The dispute in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay, transportation and other incidental expenses which are claimed as reimbursable expenses from the client not to be taxed for certification services. 3. He also contested the valuation on limitation as there were two separate proceedings both invoking extended period for the same period. He also pleaded, in case of service tax liability confirmed that they should be allowed cum-tax benefit u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second notice which covers all the aspects of amount the dispute. The first notice was not taken up for decision as it was found to be superfluous. 5. We have heard both sides and gone through the records. 6. Regarding merits of the case, we note that the invoices submitted before us, though show the film as well as certain unit charges, there is no evidence of sale of the films to the client. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od. We note that the second notice cannot invoke the extended period as the issue of tax liability and valuation should have been examined comprehensively when the matter was investigated by the officers when recording in the first notice. Accordingly, the extended period of limitation involved in the second notice is not sustainable. Agreeing with the appellant that the issue of valuation is take ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
