2009 (5) TMI 816

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....i J.A. Khan, SDR, for the Respondent. ORDER Heard both sides. The appellants filed this application for waiver of pre-deposit of Service tax of Rs. 66,67,821/- and penalty amount. The following demands of Service tax were confirmed : Sl. No. Point of which demand raised Amount of tax (Rs.) 1. Non-payment of Service tax on reimbursement of out of pocket expenses 12,97,618/- ....

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....llants relied upon the decision of the Tribunal in the case of Rolex Logistics Pvt. Ltd. v. Commissioner of Service Tax, Bangalore - 2009 (13) S.T.R. 147 (Tri.-Bang.). 3. In respect of Sl. No. 2nd demand relating to foreign currency receipts, the contention of the appellants is that the appellants received a total amount of Rs. 6.00 crores (approx.) from their client outside India and Rs. 57.00....

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.... hence, denial of tax is not sustainable. No financial hardship is pleaded before us by the appellants. 5. Ld. SDR appearing for the Revenue submitted that there is no provision of reimbursement under the Service tax provision in respect of traveling, boarding, lodging etc. in respect of services provided by the appellants. Therefore, the claim is not sustainable. The Revenue also submitted tha....

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....ure incurred in respect of the client. In view of this decision, the Tribunal accepted the contention of the appellants, whereas in the present case, we find that out of pocket expenses are in respect of service provided by the appellants. 7. In respect of 2nd demand, we find that the benefit of Notification is denied on the total amount received by the appellants from their foreign client and ....