TMI Blog2023 (11) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Chartered Accountant has also certified that the appellant was only getting reimbursement of expenses viz. salary/wages for manpower, conveyance, tea and coffee remuneration of operator. In view of the decision of the Hon ble Apex Court in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] reimbursible expenditure is not includable in the taxable value. We also find that once the appellant has deposited to Rs. 2,40,598/- before the issuance of show cause notice vide two TR6 challans both dated 31.05.2007 which is also noted in the show cause notice then in that situation the show cause notice should not have been issued. Further, it is also f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage all operation cost were borne by BPCL. As per the appellant they were required to engage sufficient number of persons for carrying out the operation and maintaining and submitting required returns by the due date as per the time fixed by the company. 3. The appellant was also running a Health Club Fitness Centre in the name and style of M/s Harsha Health Club registered under Section 69 of Finance Act on 24.02.2004 and were paying service tax and also filed ST-3 returns. The registration certificate was surrendered on 31.03.2005 and M/s Harsha Health Club was closed on 31.03.2006. A show cause notice dated 11.09.2007 was issued alleging that the appellant provided services of promotion, marketing of petroleum products, customer ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; salary/wages for manpower, conveyance, tea expenses, contractor remuneration and they have filed the monthwise statement which is on record at page 76 to 81 of appeal paper book. The appellant has also annexed Chartered accountant certificate at page 82 83 of appeal paper book showing re-imbursement of expenses under various heads. 6. Ld. Counsel also submits that in view of the judgment of the Apex Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. 2018 (10) GSTL 401 (SC), whereas it has been held that the payment received towards reimbursable expenditure are not includable in the taxable value. He further submits that with effect May 14, 2015 an amendment was made under Section 67 whereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enses as shown by them in their monthwise statement annexed at page 76 to 81 of the paper book. Further, we find that the Chartered Accountant has also certified that the appellant was only getting reimbursement of expenses viz. salary/wages for manpower, conveyance, tea and coffee remuneration of operator. 10. Further, we find that in view of the decision of the Hon ble Apex Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. cited (Supra) reimbursible expenditure is not includable in the taxable value. We also find that once the appellant has deposited to Rs. 2,40,598/- before the issuance of show cause notice vide two TR6 challans both dated 31.05.2007 which is also noted in the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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