2011 (5) TMI 444

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.... Haavanur, SDR Per: M V Ravindran: These stay petitions are directed for waiver of pre-deposit of the following amounts: S/No. Stay/Appeal No. Service Tax (Rs.) Penalty (Rs.) Period of dispute 1 ST/St/467/10 ST 819/10 71,13,949/- + interest 71,13,649/- u/s 78 in addition to penalties u/s 76 & 77 Nov 2005 To Mar 2008 2 ST/St/468/10 ST/825/10 33,....

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.... to the labourers should be allowed for deduction. 4. The learned DR submits that the Board's Circular F. No. B1/4/2006-TRU dated 19.4.2006 has categorically clarified that if the service provider acts as an pure agent, he can claim the expenditure incurred by him as reimbursable expenditure. It is the submission that the concept of a 'pure agent' would not include the contractor for supply of ....