https://www.taxtmi.com/caselaws?id=233867 The Commissioner allowed the appeal, setting aside the impugned order and providing relief to the appellant on the disputed service tax demands and associated penalties. The Commissioner found that reimbursable amounts received from clients were not retained by the appellant and should not be subject to service tax, emphasizing taxing only the consideration received and retained. The demand of Rs. 60,418 on reimbursable expenditure was deemed unsustainable, leading to the dismissal of interest and penalties associated with this demand. Penalties under Section 78 were also deemed unjustifiable due to conflicting decisions and Board Circulars, resulting in their dismissal. en-us Wed, 06 Jul 2011 00:00:00 +0530 Sat, 18 May 2013 10:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233867 The Commissioner allowed the appeal, setting aside the impugned order and providing relief to the appellant on the disputed service tax demands and associated penalties. The Commissioner found that reimbursable amounts received from clients were not retained by the appellant and should not be subject to service tax, emphasizing taxing only the consideration received and retained. The demand of Rs. 60,418 on reimbursable expenditure was deemed unsustainable, leading to the dismissal of interest and penalties associated with this demand. Penalties under Section 78 were also deemed unjustifiable due to conflicting decisions and Board Circulars, resulting in their dismissal. Case-Laws Service Tax Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233867