2010 (9) TMI 353

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....and, Advocate, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of Service Tax of Rs. 3,36,241/- and penalty of Rs. 3,40,000/-. The demand arises as the result of inclusion of reimbursable expenses in the assessable value. 2. First submission of ....

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....otion activities, liaison infrastructure facilities etc. cannot prima facie be termed as out of pocket expenses and are essential and integral part of the service provided. 3. In the light of the above discussion, we hold that the assessee has not made out a case for total waiver of pre-deposit and keeping in view the total facts and circumstances of the case, we direct the assessee to deposit ....