TaxTMI 
TaxTMI 
2011 (3) TMI 600
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....o : This application seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs.1,11,103 and equal amount of penalty. The demand of service tax is for the period from April, 2003 to March, 2006. It was raised in a show-cause notice dated 17.7.08 which invoked the extended period of limitation on the ground of suppression of facts by the assessee. In adjudication of the show-....
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....em in connection with the providing of the said services. It is submitted that these expenses were separately shown in the relevant invoices issued to the customers. The service tax was correctly paid on the consideration received for the services. Therefore, according to the appellant, the above demand of differential tax, which was worked out on the reimbursable expenses, is not sustainable in l....
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....e of Advertising Club vs. Central Board of Excise & Customs [2001(131)ELT 35(Mad.)] wherein the Hon'ble High Court, in the context of upholding the constitutional validity of service tax on advertising agents, referred to traveling expenses of the staff of the advertising agency and also to Trade Notice no. 7/97-ST dated 4.7.1997 in relation to manpower recruitment agency services. According to th....
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....rsed by the customers. The appellant has not been able to produce even sample invoice in support of their plea that the consideration for services and the expenses incurred in connection with the providing of the services were separately shown in the relevant invoices and that the consideration for the services alone could be taken as gross taxable value. Prima facie, the entire amount collected b....