2009 (7) TMI 699

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....ENTED BY: S/Shri P.K. Sahu and Prashant Shukla, Advocates, for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Both sides raise a precise question as to the valuation of taxable service although there is an additional dispute by the Id. Counsel that the service itself carried out being multiple in nature, that cannot be classified as Event ....

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.... when department proceeded to tax the Appellant on the figures given at page 187 i.e. page No. 3 of the show cause notice that also was challenged in terms of para 11.1 of the reply to show cause notice of [ appeal folder appearing at page 233. Therefore what that was not forming part of gross value of the service provided cannot be taxed since service tax does not intend to become expenditure tax....

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....ed, the Appellant is liable to tax since the proceeding is within the limitation. 6. Heard both sides and perused the record. 7. Submission of the Appellant is that they are registered under the Finance Act 1994 from the year 2002 as Event Management Service provider. There was nothing kept hidden from the Department to enquire further when returns were filed by the Appellant and that was ba....

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..... Therefore the Authority should not have ignored to deal this issue in the order. 9. We have the experience of looking into the measure of Service tax in the past as to whether reimbursed expenses shall form part of the gross value of service. In view of difference of opinion, determination of gross value aspect is awaiting decision of Larger Bench in the case of Amit Sales v. CCE reported in ....