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TMI Blog2023 (11) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Harsh Gagodia, Chartered Accountant For the Revenue : Shri P.K. Ghosh, Authorized Representative PER : R. MURALIDHAR : The Appellant has paid 'Security Services' to Damodar Valley Corporation (PSU). They were also paying Service Tax on the service charges being received from their client. For the reimbursement received on various headings, the Appellant was not paying Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1,70,049/- is on account of re-imbursement of medical expenses, which is not payable as held by various Tribunals. However, they are not contesting this amount, but praying for the setting aside of the interest and penalties on this amount. 4. In respect of balance Service Tax demand, he submits that they have calculated the Service Tax on the turnover of Rs. 8,10,83,548/- after excluding the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [2018 (10) G.S.T.L. 401 (S.C.)], wherein the Hon'ble Supreme Court has held that reimbursable amount is not part of the consideration received and hence is not liable for Service Tax payment. Even the Co-ordinate Benches of the Tribunal at Bangalore and Ahmedabad have held in the case of the same Appellant (CISF) that medical expenses and other reimbursable expenses are not liable for Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es have not been reflected in the ST-3 Returns, which has resulted in confirmation of this amount in the Order-in-Original. This fact is required to be verified by the adjudicating authority. We remand the matter to the adjudicating authority for the limited purpose of getting this fact verified in respect of payments made by them vis-à-vis the turnover taken by the Department to confirm th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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