TMI Blog2020 (1) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... penses - extended period of limitation - HELD THAT:- In this case, the appellant is collecting service tax from their clients from day one. Therefore, they are not entitled to the benefit of threshold exemption for the first year and service tax is rightly demanded from them. As they have charged service tax from their clients from day one, the amount of service tax collected from the clients is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantification of the demand of the service tax by the adjudicating authority - Penalty u/s 78 upheld. Appeal allowed by way of remand. - SERVICE TAX APPEAL NO: 85307 of 2019 - A/87269/2019 - Dated:- 9-12-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri S.G. Thakur, Advocate for the appellant Shri Onil Shivdikar, Assistant Commissioner (AR) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation to demand of service tax from the appellant. The matter was adjudicated, demands of service tax proposed in the show cause notice was confirmed along with interest by denying the benefit of threshold exemption and other various exemptions claimed by the appellant. The appellant challenged the said order before the Learned Commissioner (Appeals) who held that on out-of-pocket expenses a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and submits that the appellant has recovered service tax from their clients from day one, therefore, they are not entitled to exemption of threshold limit. The appellant has charged service tax from their clients and, therefore, they are liable to pay service tax on the whole of the amount. 5. Heard the parties and considered the submissions. 6. In this case, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the amount of service provided by the appellant shall be treated as cum-tax, if the same is shown in the balance sheet as whole of the invoice price. The adjudicating authority is directed to quantify the demand as directed herein above and if some amount is payable by the appellant the same shall be paid by the appellant within 30 days along with interest after quantification of the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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