TMI Blog2009 (4) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... eable to tax – matter remitted for verification of facts. - ST/20 OF 2009 - A/858/WZB/AHD/2009, S/598/WZB/AHD/2009 - Dated:- 21-4-2009 - MRS. ARCHANA WADHWA, JUDICIAL MEMBER and B.S.V. MURTHY, TECHNICAL MEMBER Ms. Avani Mehta for the Appellant. Manoj Kumar Rajak for the Respondent. ORDER Mrs. Archana Wadhwa, Judicial Member- After dispensing with the condition of pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t subject to service tax. In this respect, the assessee may be required to provide documentary evidence substantiating his claim." The OIO mentions that the appellants have charged out of pocket expenses on flat rate basis and no documentary evidences to support their contention that whatever expenses reimbursed by the clients have been actually incurred by them were produced whereas the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to provide output service and in light of provisions made under section 67 of the Finance Act, 1994 no exemption can be granted to such expenses and gross value is taxable for the purpose of service tax liability. The Board Circular cited by the appellant is not applicable in the present case as it clarifies about reimbursable expenses whereas the appellants have claimed exemption on the expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned range officer. If the Original Adjudicating Authority has not considered the same, it is a lapse on the part of the adjudicating authority and cannot be made the basis for denying the benefit to the appellants. Such lapses cannot act prejudice to the assessees. We have also been shown the reply to the audit objection, wherein the appellant has produced entire evidences (almost 10,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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