https://www.taxtmi.com/caselaws?id=377683 The Tribunal remanded the matter to the adjudicating authority for reconsideration, emphasizing that reimbursable expenses cannot be subject to service tax. The discrepancy in taxable values and service charges collected led to a show cause notice for demanding short-paid service tax. The Tribunal considered the exclusion of reimbursable expenses and the need for further evidence. The penalty under section 76 of the Finance Act, 1994 was set aside due to the appellant's reasonable cause for non-payment. The appellant's request for setting aside the penalty was granted, referencing a relevant High Court case supporting the waiver of penalties in similar circumstances. en-us Mon, 18 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 07:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377683 The Tribunal remanded the matter to the adjudicating authority for reconsideration, emphasizing that reimbursable expenses cannot be subject to service tax. The discrepancy in taxable values and service charges collected led to a show cause notice for demanding short-paid service tax. The Tribunal considered the exclusion of reimbursable expenses and the need for further evidence. The penalty under section 76 of the Finance Act, 1994 was set aside due to the appellant's reasonable cause for non-payment. The appellant's request for setting aside the penalty was granted, referencing a relevant High Court case supporting the waiver of penalties in similar circumstances. Case-Laws Service Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377683